Notices Quashed for Non-Faceless Procedure Under Sections 148A and 148

Kotha Kanthaiah Vs Office of the Assistant Commissioner of Income Tax (Telangana High Court) The Telangana High Court heard the writ petition challenging the notices issued under Sections 148A and 148 of the Income Tax Act, 1961, as well as the assessment orders passed under Section 147. The petitioner contended that the notices and subsequent proceedings were invalid because, after the amendments introduced by the Finance Act, 2021, notices under Sections 148A and 148 were required to be issued in a faceless manner. It was argued that these requirements had been violated by the jurisdictional...