On writ, the Court quashed the notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, as mandated under the faceless reassessment procedure. The notice and consequential order were quashed and set aside. Followed Abhin Anilkumar Shah v. ITO, IT ([2024] 468 ITR 350/301 Taxman 156 (Bom)(HC)
Shabana Aijaz Khan v. ITO, IT (2026) 308 Taxman 87 (Bom.)(HC)
S. 151A: Faceless assessment scheme-Central charge-Notice was issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer, as mandated under the faceless reassessment procedure-Notice and consequential order were quashed and set aside. [S. 148, Art. 226]
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