https://www.taxtmi.com/caselaws?id=753612 The HC held that the income tax department must strictly adhere to the faceless assessment scheme under Section 151A when issuing notices under Section 148. The court found that notices must be issued through automated allocation following the risk management strategy as prescribed in the scheme notified on 29.03.2022. While acknowledging that assessees have no fundamental right to demand automated notice issuance, the court ruled that once the department has framed and notified the faceless scheme, it must follow the prescribed procedure. The department was directed to withdraw the improperly issued notices and issue fresh notices in compliance with the scheme provisions. en-us Mon, 20 May 2024 00:00:00 +0530 Wed, 05 Jun 2024 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753612 The HC held that the income tax department must strictly adhere to the faceless assessment scheme under Section 151A when issuing notices under Section 148. The court found that notices must be issued through automated allocation following the risk management strategy as prescribed in the scheme notified on 29.03.2022. While acknowledging that assessees have no fundamental right to demand automated notice issuance, the court ruled that once the department has framed and notified the faceless scheme, it must follow the prescribed procedure. The department was directed to withdraw the improperly issued notices and issue fresh notices in compliance with the scheme provisions. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753612