Court Upholds Legality of Reopening Tax Assessment u/s 148A; Faceless Procedure Not Required at Preliminary Stage.

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....Validity of Reopening of assessment - proceedings drawn u/s 148A commenced by the local jurisdictional officer - non adherence to procedure of faceless regime for the purposes of governing the assessment under the Income Tax Act - The High court examined the provisions of Section 144B of the Income Tax Act, which mandates faceless procedures for assessment, reassessment, or re-computation. It found that these procedures do not extend to the preliminary stages before assessment or reassessment. - Considering the absence of faceless procedures during the preliminary stages and the timing of the introduction of faceless assessment procedures, the court dismissed the petition, finding no illegality in the order passed under Section 148A(b) of the Income Tax Act.....