Section 148 to notice NRI Without Mandatory Faceless Procedure Unsustainable: Telangana HC

Venkataramana Reddy Patloola Vs DCIT (Telangana High Court)

Telangana High Court held that notice issued u/s. 148 of the Income Tax Act must comply with the requirement of the Scheme whether or not the Taxpayer is NRI/Indian Citizen. Thus, issuance of notice to NRI u/s. 148 without following mandatory faceless procedure is set aside.

Facts- The singular and pivotal question raised in these Writ Petitions filed under Article 226 of the Constitution is whether show cause notices issued under Section 148 of the Income Tax Act, 1961 (for short, the Act) in matte

Please become a Premium member. If you are already a Premium member, login here to access the full content.