Case law (SC) -- SLP dismissed against order of High Court where notice u/s 148 was quashed stating that notice u/s 148 must comply with the Faceless Scheme regardless of the Assessee being a NRI/Indian Citizen.

ADIT (INT TAXN) 2 HYD & ANR. v. DEEPANJAN ROY[SLP (CIVIL) No. 33956/2025 dated 16.07.2025]

 "1. Delay condoned.

2. Exemption Application is allowed.

3. Having heard the learned counsel appearing for the petitioners – Revenue and having gone through the materials on record, we find no good reason to interfere with  the impugned order passed by the High Court.

3. The Special Leave Petition is, accordingly, dismissed.

4. Pending applications, if any, shall also stand disposed of."


 

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