Bombay High Court Quashes Section 148 Notice Issued by Jurisdictional Officer

Jewel Cantt Vs Union of India & Ors. (Bombay High Court) The Bombay High Court in Jewel Cantt vs Union of India & Ors. dealt with a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961. The petitioner sought to quash the notice on the primary ground that it was issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), as mandated under law. The Court began by noting that Rule was issued and made returnable forthwith, with respondents waiving service. The matter was heard finally with the consent of the parti...