https://www.taxtmi.com/caselaws?id=757269 The HC held the faceless assessment notices issued by the JAO invalid for want of jurisdiction and for being contrary to Section 151A and related notification, observing the proceedings were mechanical, contrary to a coordinate Bench ruling and amounted to abuse of power. The court quashed the impugned notices, reprimanded the JAO and the Chief Commissioner for non-application of mind and ignoring binding appellate orders, and directed both officers to each pay personal costs of Rs.25,000. en-us Mon, 05 Aug 2024 00:00:00 +0530 Fri, 27 Feb 2026 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757269 The HC held the faceless assessment notices issued by the JAO invalid for want of jurisdiction and for being contrary to Section 151A and related notification, observing the proceedings were mechanical, contrary to a coordinate Bench ruling and amounted to abuse of power. The court quashed the impugned notices, reprimanded the JAO and the Chief Commissioner for non-application of mind and ignoring binding appellate orders, and directed both officers to each pay personal costs of Rs.25,000. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757269