P&H HC Invalidates Section 148 Notices for Lack of Faceless Assessment

Bhartiya Cottex Vs Union of India (Punjab and Haryana High Court) In the case of Bhartiya Cottex Vs Union of India, the Punjab and Haryana High Court addressed the legality of notices issued under Section 148 of the Income Tax Act, 1961, without conducting the mandated faceless assessment under Section 144B.  The court found the notices and subsequent proceedings initiated by the Jurisdictional Assessing Officer to be without jurisdiction because they were issued without conducting the required faceless assessment under Section 144B of the Income Tax Act, 1961. The court referenced earlier r...