Mandatory faceless procedure for issuing notices under section 148 does not exclude Central Charges and International Taxation charges: Bombay High Court
The faceless mechanism is applicable to cases under Central Charges and International Taxation charges, with the exception of assessment proceedings, which are to be conducted outside the faceless framework in these instances.
The Division Bench of the High Court of Telangana, in the case of *Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad & Ors (Writ Petition Nos. 13353, 16141, and 16877 of 2024), previously ruled in favor of the assessee.
Now, the Bombay High Court, in the case of Abhin Anilkumar Shah v. Income-tax Officer, International Tax Ward Circle 4(2)(1), Mumbai & Ors (Writ Petition (L) No. 16750 of 2024), recently delivered a judgment in favor of the appellant. The court held that:
“The mandatory faceless procedure for issuing notices under section 148 of the Act, which falls within the scope of the scheme notified by the Central Government on 29 March 2022, does not exclude Central Charges and International Taxation charges from the application of the faceless mechanism as prescribed under section 144B read with section 151A of the Act.”
The copy of the order is as under:
