Section 148 Notice Valid Despite Non-Faceless Issuance in Search Case: Gujarat HC

Talati And Talati LLP Vs ACIT (Gujarat High Court)

The Gujarat High Court considered the challenge to the issuance of a notice under Section 148 of the Income Tax Act, 1961, dated 22 March 2024, for Assessment Year (AY) 2021-22, filed by Talati and Talati LLP, a Limited Liability Partnership engaged in professional services, including chartered accountancy. The LLP had filed its original return under Section 139 on 14 March 2022 and further return on 30 May 2024 in response to the notice under Section 148. The petitioner contended that the notice was legally invalid, alleging that

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