https://www.taxtmi.com/caselaws?id=451105 Kerala HC dismissed a writ petition challenging reassessment proceedings under Section 148A initiated by local jurisdictional officer instead of faceless procedure. Court held that while faceless assessment became mandatory from April 1, 2021, the assessment year 2019-2020 predated this requirement. Additionally, faceless procedure applies to final assessment/reassessment completion, not interior proceedings. Petitioner failed to demonstrate coverage under CBDT notification for faceless procedure. Court found no illegality in local officer conducting Section 148A proceedings. en-us Tue, 27 Feb 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451105 Kerala HC dismissed a writ petition challenging reassessment proceedings under Section 148A initiated by local jurisdictional officer instead of faceless procedure. Court held that while faceless assessment became mandatory from April 1, 2021, the assessment year 2019-2020 predated this requirement. Additionally, faceless procedure applies to final assessment/reassessment completion, not interior proceedings. Petitioner failed to demonstrate coverage under CBDT notification for faceless procedure. Court found no illegality in local officer conducting Section 148A proceedings. Case-Laws Income Tax Tue, 27 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451105