Faceless mechanism doesn’t exclude central charges and international taxation charges: Bombay HC

Abhin Anilkumar Shah Vs ITO (Bombay High Court)

Bombay High Court held that mandatory faceless procedure for issuance of notice u/s. 148 would not exclude the Central charges and International taxation charges from the application of the faceless mechanism as notified u/s. 144B r.w.s. 151A of the Act.

Facts- This writ petition under Article 226 of the Constitution of India is filed challenging notice dated 31 March, 2021 issued to the petitioner under Section 148A(b); order dated 19 April, 2024 passed under Section 148A(d) and the notice dated 19 April, 2024

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