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<h1>Special Leave Petition dismissed; reassessment under s.148 and exemption from faceless procedure under s.144B affirmed</h1> <h3>ADIT (INT TAXN) 2 HYD & ANR. Versus DEEPANJAN ROY</h3> SC dismissed the Special Leave Petition and upheld the HC order, finding no reason to interfere. The Court affirmed the validity of reassessment ... Validity of reassessment proceedings - show cause notices issued u/s 148 in matters relating to international tax charges as exempted to follow the statutory faceless procedure - scope of National Faceless Assessment Centre u/s 144B - HELD THAT:- Having heard the learned counsel appearing for the petitioners – Revenue and having gone through the materials on record, we find no good reason to interfere with the impugned order passed by the High Court. Special Leave Petition is, accordingly, dismissed. The Supreme Court, with Justices J.B. Pardiwala and R. Mahadevan presiding, granted condonation of delay and allowed the exemption application. After hearing counsel for the petitioners (Revenue) and reviewing the record, the Court found 'no good reason to interfere with the impugned order passed by the High Court.' Consequently, the Special Leave Petition was dismissed, and all pending applications were disposed of.