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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Faceless assessment scope expanded to include enquiries, issuance of show cause notices and orders under section 148A before notice under 148.</h1> Amendment expands the faceless assessment framework to include conducting of enquiries, issuance of show cause notices and passing of orders under the reassessment provision that precedes issuance of a notice under section 148, specifying that these pre notice procedural steps shall be carried out under the notified faceless mechanism in the same manner as issuance of a notice under section 148.

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