https://www.taxtmi.com/caselaws?id=774462 The Telangana HC quashed notices issued under Sections 148A and 148 of the Income Tax Act, holding that reassessment proceedings initiated by jurisdictional AO violated the Finance Act 2021 as they were not conducted in a faceless manner. Following the precedent in Kankanala Ravindra Reddy case, the court found the proceedings bad for non-compliance with Section 151A and Notification 18/2022. The writ petition was allowed subject to the outcome of pending SLP before SC challenging the earlier HC decision. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774462 The Telangana HC quashed notices issued under Sections 148A and 148 of the Income Tax Act, holding that reassessment proceedings initiated by jurisdictional AO violated the Finance Act 2021 as they were not conducted in a faceless manner. Following the precedent in Kankanala Ravindra Reddy case, the court found the proceedings bad for non-compliance with Section 151A and Notification 18/2022. The writ petition was allowed subject to the outcome of pending SLP before SC challenging the earlier HC decision. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774462