Section 148 Notice Quashed for Breach of Faceless Reassessment Rules

Prakash Pandurang Patil Vs ITO (Bombay High Court)

The Bombay High Court heard a writ petition filed under Article 226 of the Constitution challenging a notice issued under Section 148 of the Income Tax Act on 5 April 2022, along with a prior notice under Section 148A(b) and an order under Section 148A(d) for Assessment Year 2018-19. The petitioner argued that these actions were invalid because they were issued by the Jurisdictional Assessing Officer (JAO) and not through the mandatory faceless mechanism required under Section 151A of the Act and the CBDT’s notification dated 29

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