Faceless Assessment Notice Challenge Dismissed as Alternate Remedy Available

Rakesh Kumar Kanodia Vs Union of India & Ors. (Calcutta High Court)

Whether assessment made under Section 143(3) read with Section 144B of the Income Tax Act, 1961 can be challenged on the ground that the notice under Section 143(2) does not comply with the Faceless Assessment Scheme, 2019.

Brief facts:

In this case, the petitioner challenged an assessment order under Section 143(3) read with Section 144B of the Income Tax Act, 1961 for AY 2023–24, contending that the notice issued under Section 143(2) did not conform to the requirements of the

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