Reassessment Notices & Order Passed Contrary To Notified Mandatory Faceless Procedure U/s 151A Are Liable To Be Quashed: Bombay HC

The Bombay High Court quashed reassessment notices issued under the Income Tax Act, citing non-compliance with the mandatory faceless procedure outlined in Section 151A. The court held that the failure to follow the prescribed faceless assessment procedure invalidates the reassessment, emphasizing the importance of adhering to statutory requirements. This ruling reinforces the need for procedural compliance in tax matters, particularly with the government's push towards faceless assessments to ensure transparency and fairness.