https://www.taxtmi.com/caselaws?id=759209 Notices issued under Section 148 of the Income-tax Act, 1961, and the consequential proceedings, cannot be sustained where the faceless assessment procedure under Section 144B is not followed. The Punjab and Haryana High Court applied its earlier binding view that initiation of reassessment proceedings without compliance with the prescribed faceless mechanism is contrary to the Act and suffers from a jurisdictional infirmity. On that basis, the impugned notice dated 28.03.2024 and the resulting proceedings were set aside. en-us Wed, 14 Aug 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759209 Notices issued under Section 148 of the Income-tax Act, 1961, and the consequential proceedings, cannot be sustained where the faceless assessment procedure under Section 144B is not followed. The Punjab and Haryana High Court applied its earlier binding view that initiation of reassessment proceedings without compliance with the prescribed faceless mechanism is contrary to the Act and suffers from a jurisdictional infirmity. On that basis, the impugned notice dated 28.03.2024 and the resulting proceedings were set aside. Case-Laws Income Tax Wed, 14 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759209