35 results for “reassessment”+ Section 245clear
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Bench: Us:
reassessment notice under Section 148, whereas such notice is required to be issued only through the Faceless regime in accordance with Section 151A r.w.s.144B. The initiation of proceedings by the Jurisdictional Assessing Officer, being contrary to the prescribed faceless procedure, is void ab initio and liable to be quashed.” As the assessee society by raising the aforesaid additional ground