In this case, the notice was issued by a local Jurisdictional Officer, which did not comply with the mandatory faceless procedure.
The Himachal Pradesh High Court, stayed an Income Tax notice issued under Section 148 of the Income Tax Act, 1961, on the grounds of lack of jurisdiction by the Jurisdictional Officer. In this case, the notice was issued by a local Jurisdictional Officer, which did not comply with the mandatory faceless procedure. The High Court…
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