The Bombay High Court has held that it was not permissible for the Jurisdictional Assessing Officer (JAO) to issue a notice under Section 148A(b), as the same would amount to a breach of the provisions of Section 151A of the Income Tax Act.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the notice was invalid and bad in law being issued by the JAO as...
