Allowing the petition the Court held that the notice under section 148 issued by the jurisdictional Assessing Officer and the proceedings initiated thereafter, without conducting the faceless assessment as envisaged under section 144B were contrary to the statutory provisions and without jurisdiction and hence were unjustified giving liberty to proceed following the procedure as laid down under the Act, the notice issued by the jurisdictional Assessing Officer under section 148 and the consequential orders were set aside. Followed, Jasjit Singh v. UOI (2024) 467 ITR 52 (P& H)(HC)
Dinesh Kumar Bansal v. UOI (2024)467 ITR 61 (P&H)(HC)
S. 147 : Reassessment-Notice-Faceless Assessment-Notice issued by jurisdictional Assessing Officer-Contravention of statutory provisions prescribed for Faceless Assessment-Notice and consequential orders without jurisdiction and set aside. [S.119, 120, 144B(7), 144B(8) Art. 226]