https://www.taxtmi.com/caselaws?id=772380 The Telangana HC allowed the writ petition challenging reassessment notices issued under Sections 148A and 148 of the Income Tax Act. The court held that notices issued by jurisdictional Assessing Officers instead of through the mandatory faceless assessment mechanism violated the Finance Act, 2021 and Section 151A read with Notification 18/2022. The decision followed the precedent in KANKANALA RAVINDRA REDDY case and aligned with similar rulings by Bombay, Gauhati, and Punjab & Haryana HCs, quashing the reassessment proceedings on jurisdictional grounds. en-us Thu, 24 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 18:03:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772380 The Telangana HC allowed the writ petition challenging reassessment notices issued under Sections 148A and 148 of the Income Tax Act. The court held that notices issued by jurisdictional Assessing Officers instead of through the mandatory faceless assessment mechanism violated the Finance Act, 2021 and Section 151A read with Notification 18/2022. The decision followed the precedent in KANKANALA RAVINDRA REDDY case and aligned with similar rulings by Bombay, Gauhati, and Punjab & Haryana HCs, quashing the reassessment proceedings on jurisdictional grounds. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772380