SUNITA TULI,PATHANKOT vs. ITO WARD-1, PATHANKOT, PATHANKOT

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

151A of the Act, mandating such notice to be issued only in faceless manner, as categorically held by Hon'ble P & H High Court in the case of Jatinder Singh Bhangu vs UOI & Ors dated 19.07.2024 in CWP-15745-2024 (2024) 467 ITR 52 (P&H) and followed in its another order dated

HARVINDER SINGH BULLAR,VPO RANJITGARH, MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

1. That the proceedings u/s 148A and also the issue of notice u/s 148 of the Act are void ab-initio and invalid and as a result thereof, the consequential assessment as framed by the Assessing Officer u/s 147 r.w. section 144 of the Act, dated 09.03.2023 deserves to be quashed as the above said proceedings have been initiated