If notice under section 148A(b) and order under Section 148A(d) are not issued in faceless manner under the faceless assessment scheme, then the same are without jurisdiction: Telangana High Court

 

In a landmark judgement, Hon’ble Telangana High Court has held that if a notice under Section 148A(b) and order under Section 148A(d) are not issued in faceless manner under the faceless assessment scheme, then the same are without jurisdiction and as in this case such notice and order have been set aside as the same were not issued under such scheme.

The copy of the order is as under:

NFAC Order