Telangana HC Quashed Reassessment Notices for Not Following Faceless Procedure

Tecumseh Products lndia Private Limited Vs DCIT (Telangana High Court)

The Telangana High Court heard a writ petition challenging notices issued under Sections 148A and 148 of the Income Tax Act, 1961, and consequential assessment orders passed under Section 147. The petition was taken up on a limited but decisive ground: that the impugned notices and proceedings were initiated by the jurisdictional Assessing Officer instead of being conducted in a faceless manner, as required after amendments introduced by the Finance Act, 2021 with effect from 01.04.2021.

The petitioner co

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