Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid ...

The Court held that notices under Sections 148A and 148 issued by the JAO were invalid as the faceless procedure mandated by Section 151A was not followed. All impugned notices and orders were ...

The High Court ruled that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer instead of through the mandatory faceless mechanism under ...

Tribunal held that Section 54F allows exemption only for one residential unit. The assessee’s claim for a second flat was rejected, affirming that multiple units do not qualify unless treated as a ...

The Tribunal held that the assessee established a prima facie case regarding deduction eligibility for habitable-unit ...