https://www.taxtmi.com/caselaws?id=773378 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 provisions. Following its earlier precedent in Kankanala Ravindra Reddy case, the HC quashed the impugned notices. However, the court made the order subject to the outcome of the pending SLP before the SC challenging the Kankanala Ravindra Reddy judgment, allowing parties to seek revival based on the SC's final decision. en-us Mon, 16 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773378 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 provisions. Following its earlier precedent in Kankanala Ravindra Reddy case, the HC quashed the impugned notices. However, the court made the order subject to the outcome of the pending SLP before the SC challenging the Kankanala Ravindra Reddy judgment, allowing parties to seek revival based on the SC's final decision. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773378