(per Hon’ble Sri Justice Narsing Rao Nandikonda)
Heard Mr.T.Pradyoth, learned counsel for the petitioner and
Mr. Sudhakar Reddy, learned Senior Standing Counsel for the
Income Tax Department appearing for the respondents. Perused
the record.
2. This is a writ petition where the proceedings are either
challenged to the notices which were issued under Section 148A
and 148 of the Income Tax Act, 1961 (for short ‘the Act’) or the
assessment orders those have been passed under Section 147 of
the Act which have been assailed.
3. This writ petition is being taken up today only on one of the
grounds, that the notices issued under Section 148A of the Act
and the subsequent initiation of proceedings under Section 148 of
the Act by the jurisdictional Assessing Officer, whereas in terms
of the amendment that was brought to the Income Tax Act by way
of Finance Act, 2021 w.e.f., 01.04.2021 onwards, proceedings
under Section 148A of the Act as also under Section 148 of the
Act ought to have also been issued and proceeded in a faceless
manner.