Section 148 Reassessment Notices Must Follow Faceless Procedure: Delhi HC

Mehak Jagga Vs ITO (Delhi High Court) The Delhi High Court has dismissed a petition filed by Mehak Jagga challenging a reassessment notice issued by the Income Tax Officer (ITO) for the assessment year 2019-20. The petitioner primarily sought to quash the order under Section 148A(3) and the notice under Section 148 of the Income Tax Act, 1961. The core of the challenge was based on two grounds: first, that the reassessment was initiated by a Jurisdictional Assessing Officer (AO) rather than a faceless AO who the petitioner claimed was the only competent authority; and second, on the merits of ...