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Telangana HC Quashed Reassessment Notices for Not Following Faceless Procedure
Case Law Details
- Case Name
- Tecumseh Products lndia Private Limited Vs DCIT (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Tecumseh Products lndia Private Limited Vs DCIT (Telangana High Court)
The Telangana High Court heard a writ petition challenging notices issued under Sections 148A and 148 of the Income Tax Act, 1961, and consequential assessment orders passed under Section 147. The petition was taken up on a limited but decisive ground: that the impugned notices and proceedings were initiated by the jurisdictional Assessing Officer instead of being conducted in a faceless manner, as required after amendments introduced by the Finance Act, 2021 with effect from 01.04.2021.
The petitioner cont...
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