Faceless assessment doesn’t permit issuance of notice u/s. 148A(b) by Jurisdictional AO: Bombay HC

Advertisement Venus Jewel Vs ACIT (Bombay High Court) Bombay High Court held that it was not permissible for the Jurisdictional Assessing Officer to issue a notice under Section 148A(b), as the same would amount to breach of the provisions of section 151A of the Income Tax Act (i.e. faceless assessment scheme). Facts- The petitioner, vide the present petition, has prayed for a relief that the action as taken by the respondents in regard to re-opening of the petitioner’s assessment, by resorting to the procedure u/s. 148A(a) and (d) of the Income Tax Act, 1961 and culminating into a final ...