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SHEEL NAGU, JAGMOHAN BANSAL
Jatinder Singh Bhangu – Appellant
Versus
Union of India – Respondent
JUDGMENT
Mr. Jagmohan Bansal, J.
By this common order, the civil writ petitions 15745-2024 & 15791-2024 are disposed of as issues involved and prayer sought therein are common. For the sake of brevity and convenience, facts are borrowed from CWP-15745-2024.
2. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking following relief:-
Notices under Section 148 of the Income Tax Act must be issued by the Faceless Assessing Officer, not by Jurisdictional Assessing Officers, following the introduction of the faceless assessment schem....
Notices under Section 148 of the Income Tax Act must adhere to faceless assessment procedures post-April 1, 2021, or be deemed invalid.
The court established that compliance with the faceless assessment scheme under Section 151A is mandatory for the validity of notices issued under Sections 148 and 148A.
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