High Court Reviews Validity of Section 148 Notice for Income Escaping Assessment Amid Claims of Faceless Reassessment Violation.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Jurisdiction to issue notice u/s 148 - Income escaping assessment - Assessee submitted that, it was required to get the re-assessment done in a faceless manner, rather than being assessed by the jurisdictional officer - the procedure adopted by the respondent-Department is in contravention to the statute i.e. the Finance Act, 2021, at the first instance. Secondly, it is also in direct contravention to the directives issued by the Hon’ble Supreme Court in the case of Ashish Agarwal - HC....