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Issues: Whether the jurisdictional Assessing Officer could initiate reassessment proceedings under Section 148A(b), pass an order under Section 148A(d), and issue notice under Section 148 after the CBDT notification mandating faceless reassessment.
Analysis: The challenge to the reassessment notices was founded on the contention that, after the CBDT notification dated 29.03.2022, reassessment proceedings had to be conducted in a faceless manner and could not be initiated by the jurisdictional Assessing Officer. The issue was held to be covered against the petitioner by an earlier decision of the Court.
Conclusion: The challenge was rejected and the writ petition was dismissed.
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