No Jurisdiction for JAO to Issue Income Tax Reassessment Notices outside NFAC Framework: Bombay HC

The Bombay High Court ruled that the Jurisdictional Assessing Officer (JAO) lacks authority to issue Income Tax reassessment notices outside the framework of National Faceless Assessment Centre (NFAC). The decision emphasizes adherence to procedural norms and jurisdictional limitations in tax assessments, reinforcing the NFAC's role in maintaining consistency and legality in tax proceedings. This case underscores the significance of procedural compliance and jurisdictional boundaries in tax law enforcement, ensuring fair and transparent assessments under the Income Tax Act.