Allowing the petition the Court held that the orders under challenge were in violation of the provisions enacted by the Finance Act, 2021 ((2021) 432 ITR (St.) 52) which came into force with effect from April 1, 2021. Cases assigned to central charges and the notices issued therein for reassessment could not be issued by the jurisdictional Assessing Officer and that it could be in a faceless manner alone. Where there is an authoritative decision on the issue by the same High Court, judicial propriety requires the Bench to honour the view taken by the Division Bench of the High Court itself. (AY.2019-20 to 2022-23)
Kings Pride Infra Projects Pvt. Ltd. v. Dy. CIT (2025) 479 ITR 651 /176 taxmann.com 704 (Telengana) (HC)
S. 151A: Face less assessment scheme-Jurisdiction-Search cases Central charge-Under faceless mechanism-e-Assessment of Income Escaping Assessment Scheme, 2022 dated 29-3-20221-Central Board of Direct Taxes order dated 6-9-2021-Judicial propriety-High Court-Precedent-Proper for Bench of court to follow its own authoritative ruling in preference to that of another court.[S. 144B(2), 148, 153A, 153B, 153D [Art. 226]
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