HC invalidates Section 148 notice due to non-compliance with faceless assessment provisions

Shikhar Gadh Vs ITO (Punjab and Haryana High Court)

In the case of Shikhar Gadh vs Income Tax Officer (Punjab and Haryana High Court), the court addressed a writ petition challenging the validity of a notice issued under Section 148 of the Income Tax Act, 1961. The court referenced its prior rulings in Jasjit Singh vs Union of India and Jatinder Singh Bhangu vs Union of India, which emphasized that statutory provisions with financial implications must be strictly adhered to. It was held that instructions or circulars issued by the tax authorities cannot o

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