https://www.taxtmi.com/caselaws?id=757856 HC held that Section 144B and the CBDT order of 06.09.2021 exempt faceless procedure only for passing assessment orders in central or international tax charge cases, not for issuance of notices under Section 148. The plain language of the scheme dated 29.03.2022 and statutory provisions require faceless issuance of s.148 notices irrespective of taxpayer's residency. Because the notices under s.148 were not issued through the mandatory faceless procedure, the HC vitiated those notices and all consequential assessment orders and set them aside, deciding in favour of the assessee. en-us Wed, 24 Jul 2024 00:00:00 +0530 Tue, 09 Sep 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757856 HC held that Section 144B and the CBDT order of 06.09.2021 exempt faceless procedure only for passing assessment orders in central or international tax charge cases, not for issuance of notices under Section 148. The plain language of the scheme dated 29.03.2022 and statutory provisions require faceless issuance of s.148 notices irrespective of taxpayer's residency. Because the notices under s.148 were not issued through the mandatory faceless procedure, the HC vitiated those notices and all consequential assessment orders and set them aside, deciding in favour of the assessee. Case-Laws Income Tax Wed, 24 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757856