Section 148 Notice Quashed for Not Following Faceless Procedure

Rajesh Todwal S/o Prem Chand Todwal Vs Dgit (Inv.) Rajasthan (Rajasthan High Court) Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid as it was issued by the Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO). Counsel for the petitioner reserved the right to raise additional grounds at a later stage. The Court noted that precedents, including Shree Cement Limited v. ACIT, Sharda Devi Chhajer v. ITO, and Hexaware ...