High Court Quashes Invalid Notice & Order: AO Lacks Jurisdiction

 Nimir Kishore Mehta Vs ACIT (Bombay High Court)

In the case of Nimir Kishore Mehta Vs ACIT, the Bombay High Court has ruled on the validity of a notice and order issued by the Assessing Officer (AO) under Section 148A(b) of the Income Tax Act. The petitioner, an NRI, challenged the jurisdiction of the AO, leading to a detailed legal examination by the court.

The petitioner, asserting their status as a Non-resident Indian (NRI), challenged a notice issued under Section 148A(b) of the Income Tax Act alleging income escaping assessment. The petitioner contended that the AO la

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