Allowed
Rr Constructions and Infrastructure India Private Limited v. Assistant Commissioner of Income Tax Centra Circle 1(3) and Anr.
Bombay HCWP/1749/2024
Case brief
AI extract
What is this about?
Batch of writ petitions challenged section 148 notices and consequential assessment orders issued outside the faceless assessment mechanism. Following Hexaware Technologies, the court held the Jurisdictional Assessing Officer lacked jurisdiction to issue such notices and allowed the petitions in terms of prayer clause (a).
What did the court decide?
Petitions allowed in terms of prayer clause (a); rule made absolute; no costs.