Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated
Section 147A Unconstitutional: Section 148 Reassessment Notices Must Be Faceless and Automated Issue Whether the retrospective insertion of Section 147A (clarifying that Section 148 notices can be issued by non-faceless Assessing Officers) is unconstitutional for directly attempting to override judicial precedent without removing the core statutory defects under Section 151A and the 2022 Faceless Scheme.… Read More »