{"id":58233,"date":"2026-01-10T10:19:37","date_gmt":"2026-01-10T04:49:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vikram-developers-p-ltd-v-ito-2024-165-taxmann-com-266-bom-hc\/"},"modified":"2026-01-10T10:19:37","modified_gmt":"2026-01-10T04:49:37","slug":"vikram-developers-p-ltd-v-ito-2024-165-taxmann-com-266-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/vikram-developers-p-ltd-v-ito-2024-165-taxmann-com-266-bom-hc\/","title":{"rendered":"Vikram Developers (P.) Ltd v. ITO [2024] 165 taxmann.com 266 (Bom.)(HC)"},"content":{"rendered":"<p>The High Court held that a notice for reassessment under section 148 of the Income-tax Act, 1961, is invalid if issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), as it contravenes the provisions of section 151A. Following its earlier decision in Hexaware Technologies Ltd v. ACIT(2024) 162 taxmmann.com 225\/ 464 ITR 430 (Bom)(HC) \u00a0the Court quashed the impugned notice.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151A : Face less assessment scheme-Reassessment-Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-Held invalid for violating S. 151A. [S. 148, 148A(b), 148A(d), Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-58233","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-f9f","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58233","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=58233"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58233\/revisions"}],"predecessor-version":[{"id":58234,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58233\/revisions\/58234"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58233"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58233"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58233"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}