Section 148 Notices Invalid Due to Non-Compliance with Faceless Assessment Procedure

Fastway Citizen Cable Network Pvt. Ltd. Vs DCIT (Punjab and Haryana High Court) In the case of Fastway Citizen Cable Network Pvt. Ltd. Vs DCIT, the Punjab and Haryana High Court addressed the legality of tax notices issued under Section 148 of the Income Tax Act, 1961, and the subsequent proceedings. The matter involved notices issued by the Jurisdictional Assessing Officer (JAO) on 30.03.2023, which were challenged in the court. The court found that the notices and the related proceedings were contrary to the statutory provisions, particularly Section 144B of the Act, which mandates faceless ...