https://www.taxtmi.com/caselaws?id=756278 Reassessment notice under Section 148 and the preceding order under Section 148A(d) must be issued through the faceless mechanism mandated by Section 151A and the notified scheme. Where both were issued by the Jurisdictional Assessing Officer instead of by the Faceless Assessing Officer through automated allocation, the action was contrary to the prescribed procedure and therefore invalid. The notice and underlying order were held void for want of jurisdiction, and the reassessment proceedings were quashed in favour of the assessee. en-us Mon, 22 Jul 2024 00:00:00 +0530 Tue, 09 Jun 2026 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756278 Reassessment notice under Section 148 and the preceding order under Section 148A(d) must be issued through the faceless mechanism mandated by Section 151A and the notified scheme. Where both were issued by the Jurisdictional Assessing Officer instead of by the Faceless Assessing Officer through automated allocation, the action was contrary to the prescribed procedure and therefore invalid. The notice and underlying order were held void for want of jurisdiction, and the reassessment proceedings were quashed in favour of the assessee. Case-Laws Income Tax Mon, 22 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756278