Non-compliance with Section 151A: Bombay HC quashes Income Tax Notice u/s 148A outside Faceless Assessment by Jurisdictional AO

The Bombay High Court quashed an income tax notice issued under Section 148A, ruling that the notice was invalid due to non-compliance with Section 151A, which mandates faceless assessment. The court emphasized that the notice was issued by a jurisdictional Assessing Officer (AO) outside the faceless assessment system, violating the procedural requirements. This judgment reinforces the importance of adhering to statutory procedures in income tax assessments, ensuring taxpayer rights are protected.