Notices issued without compliance with Non-Faceless assessment procedure was invalid

Rakesh Reddy Patil Vs Union of India (Telangana High Court)

Conclusion: Notices issued to a taxpayer on the ground that the Income Tax Department failed to issue them in compliance with the mandatory faceless assessment procedure, thus disregarding binding judicial precedents that have adjudicated on the matter was invalid.

Held: Assessee had filed the writ petition against the Union of India and its tax authorities, challenging the legality of notices issued under Sections 148A and 148 for the assessment year 2021–2022. He contended that

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