No Jurisdiction for JAO to Issue Income Tax Reassessment Notices

The Bombay High Court ruled that Jurisdictional Assessing Officers (JAOs) cannot issue income tax reassessment notices outside the National Faceless Assessment Centre (NFAC) framework. The decision upholds that such actions fall beyond the JAO's authority under the Income Tax Act and NFAC guidelines. This reinforces the importance of adherence to procedural frameworks in tax assessments to ensure legality and fairness. The ruling clarifies jurisdictional limits and procedural compliance for income tax reassessment notices, underscoring the significance of statutory guidelines in tax administration.