https://www.taxtmi.com/caselaws?id=755971 HC held that notices issued under section 148 by the Jurisdictional Assessing Officer were invalid and quashed, ruling that the faceless assessment scheme applies from the stage of the show-cause notice under sections 148 and 148A. The court rejected reliance on departmental memoranda or circulars that purportedly authorized AO issuance, finding such instructions cannot override clear statutory provisions. The matter was remitted with liberty for the revenue to proceed only in conformity with the faceless procedure prescribed by statute and relevant notification. en-us Fri, 19 Jul 2024 00:00:00 +0530 Tue, 09 Sep 2025 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755971 HC held that notices issued under section 148 by the Jurisdictional Assessing Officer were invalid and quashed, ruling that the faceless assessment scheme applies from the stage of the show-cause notice under sections 148 and 148A. The court rejected reliance on departmental memoranda or circulars that purportedly authorized AO issuance, finding such instructions cannot override clear statutory provisions. The matter was remitted with liberty for the revenue to proceed only in conformity with the faceless procedure prescribed by statute and relevant notification. Case-Laws Income Tax Fri, 19 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755971