https://www.taxtmi.com/caselaws?id=462694 The Calcutta HC rejected a challenge to income tax reassessment proceedings where the petitioner argued that notice under Section 148A was not issued in faceless manner. The court found that the Revenue's June 28, 2024 notice clarified the case was assigned to assessment unit for completion under Section 148 through electronic proceedings. The court determined there was no intention to avoid faceless assessment by the jurisdictional officer. The March 28, 2024 notice under Section 148 merely indicated Revenue's intention to reopen the file for faceless reassessment under Section 147. Since the petitioner responded through the online portal as required and the Department confirmed faceless proceedings would be conducted, the court declined to pass any order in the writ petition. en-us Fri, 16 Aug 2024 00:00:00 +0530 Wed, 09 Jul 2025 20:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462694 The Calcutta HC rejected a challenge to income tax reassessment proceedings where the petitioner argued that notice under Section 148A was not issued in faceless manner. The court found that the Revenue's June 28, 2024 notice clarified the case was assigned to assessment unit for completion under Section 148 through electronic proceedings. The court determined there was no intention to avoid faceless assessment by the jurisdictional officer. The March 28, 2024 notice under Section 148 merely indicated Revenue's intention to reopen the file for faceless reassessment under Section 147. Since the petitioner responded through the online portal as required and the Department confirmed faceless proceedings would be conducted, the court declined to pass any order in the writ petition. Case-Laws Income Tax Fri, 16 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462694