Assessee filed writ petitions challenging the initiation of reassessment proceedings under sections 148A and 148 by the Jurisdictional Assessing Officer. High Court quashed the reassessment notice and consequential proceedings. Followed. Kankanala Ravindra Reddy v. ITO [2023]295 Taxman 652 (Telangana)(HC).
Yashnu Yasasvi Polucherla v. ITO (2025) 307 Taxman 393 (Telangana)(HC)
S. 151A: Faceless assessment scheme-Reassessment proceedings were initiated by the jurisdictional Assessing Officer-Reassessment notice and consequential proceedings were quashed. [S. 148, 148A(b) 148A(d), Art. 226]