Absence of Faceless Assessment Invalidates Section 148 notice: P&H HC

Vipin Kumar Gupta Vs ITO (Punjab and Haryana High Court) The Punjab and Haryana High Court, in the case of Vipin Kumar Gupta vs. ITO, addressed the validity of proceedings initiated under Section 148 of the Income Tax Act, 1961, without adhering to the faceless assessment mechanism mandated under Section 144B. The Court relied on its earlier judgments, including the case of Jasjit Singh vs. Union of India, decided on July 29, 2024, where it was held that circulars or instructions issued by the Central Board of Direct Taxes (CBDT) cannot override or dilute statutory provisions. The High Court e...