Notice under section 148 issued by JAO without following faceless assessment process under section 144B is bad in law and without jurisdiction.
Bharatiya Spinners v. UOI (2024) 301 Taxman 82 (P&H)(HC)
S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by JAO in defiance of section 144B is bad in law. [S. 144B(7), 144B(8)_, 148, 148A(b) 148A(d), Art. 226]