Rooma Adwani Vs ACIT (Telangana High Court)
Telangana High Court held that proceedings initiated under Section 148A/148 of the Income Tax Act in violation of the provisions of Section 151A of the Act read with Notification 18/2022 dated 29.03.2022 is bad-in-law and hence liable to be quashed.
Facts- This writ petition is being taken up today only on one of the grounds, that the notices issued u/s. 148A of the Act and the subsequent initiation of proceedings under Section 148 of the Act by the jurisdictional Assessing Officer, whereas in terms of the amendment that was brought to the Income Tax Act by way of Finance Act, 2021 w.e.f., 01.04.2021 onwards, proceedings under Section 148A of the Act as also under Section 148 of the Act ought to have also been issued and proceeded in a faceless manner.
Conclusion- This Court in the case of KANKANALA RAVINDRA REDDY vs. INCOME-TAX OFFICER whereby a batch of writ petitions were allowed and the proceedings initiated under Section 148A as also under Section 148 of the Act were held to be bad with consequential reliefs on the ground of it being in violation of the provisions of Section 151A of the Act read with Notification 18/2022 dated 29.03.2022.
