Reassessment Notices Invalid as Faceless Procedure Was Not Followed: Madras HC

Mark Studio India Private Limited Vs ITO (Madras High Court) The Madras High Court allowed the appeal and quashed notices issued under Sections 148A and 148 of the Income Tax Act on the ground that they were issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. The learned Single Judge had earlier dismissed the petition holding that such notices would remain valid even if issued by the Jurisdictional Assessing Officer. Before the Division Bench, the appellant relied on several decisions following the Bombay High Court ruling in Hexaware Technologies Limited ...