Reassessment Notice Quashed for Bypassing Mandatory Faceless Procedure

Sundaram Multi Pap Limited Vs ACIT (Bombay High Court) The Bombay High Court heard a writ petition filed under Article 226 of the Constitution challenging a notice dated 30 March 2024 issued under Section 148 of the Income Tax Act for Assessment Year 2020-21. The petitioner also questioned the prior notice under Section 148A(b) and the order passed under Section 148A(d). A reply affidavit from the revenue was taken on record, and the matter was heard finally with consent of both sides. The central issue before the Court was whether the impugned notices and orders were valid when they were issu...