Case Law Details
Case Name : Nitin Enterprises Vs ITO (Telangana High Court)
Related Assessment Year :
Courts :
All High Courts Telangana High Court
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Nitin Enterprises Vs ITO (Telangana High Court)
Telangana High Court held that initiation of reassessment proceeding by issuance of notice without following faceless procedure is bad-in-law. Accordingly, notice issued u/s. 148A and section 148 of the Income Tax Act cannot be sustained.
Facts- This is a writ petition where the proceedings are either challenged to the notices which were issued u/s. 148A and 148 of the Income Tax Act, 1961 or the assessment orders those have been passed u/s. 147 of the Act which have been assailed.
This writ petition is
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Author Bio
Hi,
I’m reading a number of articles where 148 notices are quashed due to notice by JAO instead of FAO
I have few questions regarding this:
1. Will High Court allow the writ petition or will they ask assessee to use the appeal route first?
2. Even if they rule in favour of assessee, it’s temporary as ITD will initiate fresh proceedings in faceless manner overriding the time barred mandate. Is my understanding correct?
3. Instead of writ petition, if the assessee raises objection to these notices during proceedings ,saying they are bad in law, will the AO halt proceedings?
Please let me know your views. Thanks