Reassessment Quashed: JAO Cannot Issue Section 148 Notice After Faceless Regime

Sankaranarayanan Constructions (P.) Ltd. Vs ACIT (Karnataka High Court) The petitioner sought multiple reliefs from the Karnataka High Court, primarily requesting quashing of the assessment order dated 27.09.2023 passed under Section 147 of the Income Tax Act for Assessment Year 2018–19, along with the computation sheet, demand notice under Section 156, penalty notice issued under Section 274 read with Section 270A, the notice issued under Section 148 dated 04.07.2022, and the appellate order dated 28.02.2025 under Section 250. The petitioner also sought directions to the Income Tax Appellat...