Name of concerned AO can’t be reflected in notice issued u/s 148 in faceless manner: HC

Ram Narayan Sah Vs Union of India And 3 Ors. (Gauhati High Court)

The case of RAM NARAYAN SAH Vs THE UNION OF INDIA AND 3 ORS, heard in the GAUHATI HIGH COURT, addresses significant issues surrounding reassessment proceedings under Section 148A of the Income Tax Act, 1961. This article delves into the key aspects of the case, the court’s findings, and their implications.

The petitioner filed the instant writ petition against the notice issued by the Assessing Officer (AO) for reopening the assessment under Section 147 of the Income Tax Act. The petitioner contended that t

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