Initiation of re-assessment proceedings merely based on faceless information quashed: Bombay HC

Benaifer Vispi Patel Vs ITO Ward 1 (Bombay High Court)

Bombay High Court held that initiation of re-assessment proceedings u/s. 148 of the Income Tax Act without verifying the information derived from the mechanism of faceless collection of information is unsustainable and liable to be quashed.

Facts-The petitioner filed her return of income for the said Assessment Year on 22^nd December, 2020. Subsequent thereto, on 16^th January, 2021, an intimation was issued to the petitioner u/s. 143(1) of the Act without any addition, accepting the

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