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P&H HC: If Jurisdic. AO Issues Notice u/s 148 of IT Act, Object of Faceless Assessment Gets Defeated - (23 Jul 2024)

DIRECT TAXATION

Punjab and Haryana High Court has held that after introduction of faceless assessment scheme, a notice under Section 148 of Income Tax Act, 1961 cannot be issued by the Jurisdictional Assessing Officer.

Tags : P&H HIGH COURT   FACELESS ASSESSMENT SCHEME   S. 148 OF IT ACT  

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