https://www.taxtmi.com/highlights?id=72146 Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather than being assessed by the jurisdictional officer - the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon’ble Supreme Court in the case of Ashish Agarwal - HC en-us Thu, 21 Sep 2023 13:55:03 +0530 Thu, 21 Sep 2023 13:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72146 Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather than being assessed by the jurisdictional officer - the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon’ble Supreme Court in the case of Ashish Agarwal - HC Highlights Income Tax Thu, 21 Sep 2023 13:55:03 +0530 https://www.taxtmi.com/highlights?id=72146