No jurisdictional error if Faceless Assessment Procedure prescribed followed: Patna HC

Awadh Kishor Singh Vs National Faceless Assessment Centre (Patna High Court) Patna High Court held that Faceless Assessment Procedure as prescribed under section 144B of the Income Tax Act is duly followed and in course of faceless assessment at every stage approval from competent authorities have been obtained. Thus, the case is not fit for jurisdictional error. Facts- Petitioner is an individual engaged in the business of trade of fish on a fixed commission basis. The respondent no.3 issued a notice under Section148 of the Income Tax Act, 1961 stating therein that he had reason to believe th...