R.K. Overseas v. National Faceless Assessment Centre and Others
Case brief
What is this about?
The High Court of Punjab and Haryana allowed the writ petition relying on a prior judgment (Jyoti Sareen), quashing a notice and consequential proceedings issued under Section 148 of the Income Tax Act, 1961.
What did the court decide?
Quashing of the notice dated 30.06.2022 issued under Section 148 of the Income Tax Act, 1961, along with consequential proceedings.