Bombay Quashed Section 148 Notice Due to Issuance by Wrong Authority

Bhagwati Ferro Metal Pvt. Ltd. Vs ACIT (Bombay High Court) The Bombay High Court heard a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, which had earlier been stayed by interim relief. The petitioner argued that the notice was invalid as it had been issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, as mandated by law, rendering it a fatal defect requiring quashing. The petitioner relied on a prior Division Bench decision which had addressed the same issue. The Revenue acknowledged that the issue was covered by th...