Faceless Assessment Mandatory: Punjab & Haryana High Court Quashes Section 148 Notice Issued by JAO

This article reports that the Punjab and Haryana High Court quashed a reassessment notice issued under Section 148 of the Income Tax Act, holding that faceless assessment procedures are mandatory and must be followed. The Court found that issuance of notice by a Jurisdictional Assessing Officer (JAO) without following the faceless mechanism violated statutory procedure. The ruling reinforces procedural safeguards for taxpayers and clarifies that any deviation from the faceless assessment framework can render reassessment proceedings invalid, thereby strengthening transparency and reducing arbitrary actions by tax authorities.