S.151A : Faceless assessment of income escaping assessment-Reassessment-Notice issued by Jurisdictional Assessing Officer instead of Faceless Officer held to be without jurisdiction [S. 147, 148, 148A(b), 148A(d), Art. 226]
Sprite Investment (P.) Ltd. v. UOI (2024) 166 taxmann.com 156 / 432 ITR 342 (Bom)(HC)