https://www.taxtmi.com/caselaws?id=778470 HC dismissed the challenge to notices under s.148A(b) and s.148 of the Income Tax Act, holding that reassessment proceedings must be conducted faceless pursuant to the CBDT notification dated 29.03.2022 and that the Jurisdictional Assessing Officer lacked competence to initiate such proceedings. The court found the issue covered by its prior decision and refused relief, while noting the petitioner's reservation of rights to press the same contentions before the tax authorities. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778470 HC dismissed the challenge to notices under s.148A(b) and s.148 of the Income Tax Act, holding that reassessment proceedings must be conducted faceless pursuant to the CBDT notification dated 29.03.2022 and that the Jurisdictional Assessing Officer lacked competence to initiate such proceedings. The court found the issue covered by its prior decision and refused relief, while noting the petitioner's reservation of rights to press the same contentions before the tax authorities. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778470