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The HC allowed the writ petition challenging reassessment proceedings, finding the notices under Sections 148A and 148 invalid due to non-compliance with faceless assessment provisions introduced by the Finance Act, 2021. The court quashed the impugned notices, following its previous ruling in a similar case. However, the order is subject to the outcome of the pending Supreme Court special leave petition challenging the earlier High Court decision. The jurisdictional Assessing Officer's proceedings were set aside, granting relief to the assessee on procedural grounds.
The HC allowed the writ petition challenging reassessment proceedings, finding the notices under Sections 148A and 148 invalid due to non-compliance with faceless assessment provisions introduced by the Finance Act, 2021. The court quashed the impugned notices, following its previous ruling in a similar case. However, the order is subject to the outcome of the pending Supreme Court special leave petition challenging the earlier High Court decision. The jurisdictional Assessing Officer's proceedings were set aside, granting relief to the assessee on procedural grounds.
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