Telangana HC Quashed Reassessment Notices for Not Following Faceless Procedure

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 contended that this i...