2022 (11) TMI 1384

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..... evenue, Central Board of Direct Taxes? - HELD THAT:- The submission proceeds that by the said notification, a scheme has been formulated whereunder issuance of notice u/s 148 has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a face less mann .....

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..... respondent. Hence, service is complete. In challenging the notice dated 29.07.2022 (Annexure-8) issued under Section 148 of the Income Tax Act, 1961 (hereinafter to be referred as the IT Act ), the submission of Mr. Prakul Khurana learned counsel for the petitioner is that the aforesaid notice is wholly without jurisdiction as it has been issued in violation of the notification dated 29.03.20 .....

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