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    <title>2024 (12) TMI 1586 - SC Order</title>
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    <description>A challenge was raised to a notice for income escaping assessment on the ground that reassessment under section 148 should proceed in a faceless manner rather than through the jurisdictional officer, with reliance on the Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022 and the e-Assessment of Income Escaping Assessment Scheme, 2022. The Supreme Court did not decide the merits at this stage and instead granted four weeks, with two further weeks as a last chance, for the sole respondent to file a counter affidavit, with the matter to be listed thereafter.</description>
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      <description>A challenge was raised to a notice for income escaping assessment on the ground that reassessment under section 148 should proceed in a faceless manner rather than through the jurisdictional officer, with reliance on the Faceless Jurisdiction of the Income Tax Authorities Scheme, 2022 and the e-Assessment of Income Escaping Assessment Scheme, 2022. The Supreme Court did not decide the merits at this stage and instead granted four weeks, with two further weeks as a last chance, for the sole respondent to file a counter affidavit, with the matter to be listed thereafter.</description>
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