Notice u/s. 148A issued by Jurisdictional AO instead of Faceless AO liable to be quashed: Bombay HC

Kairos Properties Private Limited Vs ACIT (Bombay High Court)

Bombay High Court held that issuance of notice under section 148A of the Income Tax Act by Jurisdictional Assessing Officer and not by a Faceless Assessing Officer as required by the provisions of section 151A of the Income Tax Act is liable to be quashed.

Facts- This Writ Petition under Article 226 of the Constitution of India is filed to challenge a notice dated 25 April, 2024 issued to the Petitioner under Section 148 of the Income Tax Act, 1961, and also the underlying prior notice and order u

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