Punjab and Haryana HC Invalidates S.148 Notices for Non-Compliance with Faceless Assessment Procedure

The Punjab and Haryana High Court invalidated Section 148 notices for non-compliance with the faceless assessment procedure. The case involved the issuance of Section 148 notices to taxpayers without adhering to the faceless assessment procedure mandated by the Income Tax Act. The petitioners argued that the notices were invalid as they did not follow the prescribed procedure. The court agreed, stating that the faceless assessment procedure is a critical component of the tax administration process and must be strictly followed. The court’s decision underscores the importance of adhering to procedural requirements in tax assessments and the potential consequences of non-compliance.