P&H HC Sets Aside Section 148 IT Notices Without Faceless Assessment

Sai Vinayakka Education Society Through Ashwani Sood Vs ACIT (Punjab and Haryana High Court) In the case of Sai Vinayakka Education Society Through Ashwani Sood Vs ACIT, the Punjab and Haryana High Court addressed the validity of notices issued under Section 148 of the Income Tax Act. The court highlighted that the Income Tax Department failed to conduct faceless assessments as mandated by Section 144B of the Act before issuing such notices. This decision aligns with prior judgments in similar cases, notably Jasjit Singh vs. Union of India and Jatinder Singh Bhangu vs. Union of India, where it...