Thursday, September 11, 2025

Tax / Income Tax : High Court Explains the Object of Faceless Assessment under Income-tax Act, 1961

Tax / Income Tax : High Court Explains the Object of Faceless Assessment under Income-tax Act, 1961

It was held in Om Satya Overseas v. Union of India [2025] GCtR 1495 (P&H) that the object of faceless assessment would be defeated if show cause notice under S.148 of Income-tax Act, 1961 is issued by Jurisdictional AO. 

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