https://www.taxtmi.com/caselaws?id=778167 TELANGANA HC held that reopening of assessment under s.147 was invalid because notices under ss.148A and 148 were not issued through the faceless procedure mandated by the Finance Act, 2021 and Section 151A read with Notification 18/2022. The court followed earlier HC decisions granting relief to the assessee and noted subsequent High Court rulings in other jurisdictions reaching the same conclusion. Consequential relief was granted to the taxpayer, quashing the impugned proceedings. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 09 Sep 2025 15:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778167 TELANGANA HC held that reopening of assessment under s.147 was invalid because notices under ss.148A and 148 were not issued through the faceless procedure mandated by the Finance Act, 2021 and Section 151A read with Notification 18/2022. The court followed earlier HC decisions granting relief to the assessee and noted subsequent High Court rulings in other jurisdictions reaching the same conclusion. Consequential relief was granted to the taxpayer, quashing the impugned proceedings. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778167