Section 151A Notice issued by JAOs instead of FAOs are invalid: Bombay HC

Hitesh Ramniklal Shah Vs ACIT (Bombay High Court) In the recent judgment of Hitesh Ramniklal Shah Vs ACIT delivered by the Bombay High Court, the court addressed crucial issues related to the validity of notices issued under Section 148 of the Income Tax Act, 1961. This case has significant implications for how jurisdictional assessing officers (JAOs) and faceless assessing officers (FAOs) issue notices, especially in light of the procedural requirements laid down under Section 151A of the Act. The court’s decision follows its earlier ruling in the Hexaware Technologies Limited case, the...