Himachal Pradesh HC Orders Interim Stay on Income Tax Notice Issued Without Following Automated Allocation Violating CBDT’s Faceless Scheme

The Himachal Pradesh High Court granted an interim stay on an income tax notice issued without adherence to the CBDT's faceless assessment scheme. The court noted that the notice violated procedural requirements, as the automated allocation process was not followed. This case highlights the importance of procedural compliance under the faceless scheme, emphasizing that notices issued improperly are subject to judicial scrutiny.