https://www.taxtmi.com/caselaws?id=759386 The HC quashed notices issued under Sections 133(6) and 148 of the Act, holding that the petitioner had duly filed a reply which was erroneously ignored due to electronic system errors. The court found the Section 148 notice was issued without proper application of mind, as the alleged escaped income was already disclosed and assessed in the relevant AY. Further, the notices issued by the jurisdictional AO were invalid, relying on precedent that such notices must comply with faceless assessment procedures under Section 144B. Consequently, the proceedings initiated were unsustainable in law, and the writ petition was allowed, setting aside the impugned notices. en-us Thu, 19 Sep 2024 00:00:00 +0530 Mon, 04 Aug 2025 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759386 The HC quashed notices issued under Sections 133(6) and 148 of the Act, holding that the petitioner had duly filed a reply which was erroneously ignored due to electronic system errors. The court found the Section 148 notice was issued without proper application of mind, as the alleged escaped income was already disclosed and assessed in the relevant AY. Further, the notices issued by the jurisdictional AO were invalid, relying on precedent that such notices must comply with faceless assessment procedures under Section 144B. Consequently, the proceedings initiated were unsustainable in law, and the writ petition was allowed, setting aside the impugned notices. Case-Laws Income Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759386