Non-Compliance with Section 144B Faceless Assessment: Notices & Proceedings invalid

Mohan Jit Singh Vs Union of India And Others (Punjab and Haryana High Court) In the case of Mohan Jit Singh Vs. Union of India and Others (2024), the Punjab and Haryana High Court examined issues related to the issuance of notices under Section 148 of the Income Tax Act, 1961. The court referred to previous judgments, particularly in Jasjit Singh vs. Union of India (2023) and Jatinder Singh Bhangu vs. Union of India (2024), where similar issues were addressed. In these cases, the Court had held that circulars and instructions issued by the Board could not override statutory provisions, and suc...