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<h1>Reopening of assessment by wrong authority in faceless scheme - condonation refused and Special Leave Petition dismissed.</h1> Reopening of assessment was challenged on the ground that the notice was issued by the jurisdictional assessing officer instead of the mandated faceless ... Reopening of assessment - Notice issued by the Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) - non-compliance with the faceless scheme mandated by Section 151A - gross delay of 306 days in filing the Special Leave Petition. HELD THAT:- On perusal of the application seeking condonation of delay, we find that the reasons stated are neither satisfactory nor sufficient in law so as to condone the delay. Hence, the application seeking condonation of delay is dismissed. Special Leave Petition is dismissed. Outcome: Special Leave Petition dismissed on the ground of delay.