https://www.taxtmi.com/caselaws?id=758955 Board instructions and circulars cannot override the statutory faceless assessment regime under the Income-tax Act, 1961, and the powers under Sections 119 and 120 cannot be used to bypass the procedure in Section 144B(7) and (8). On that basis, reassessment notices issued by the Jurisdictional Assessing Officer under Sections 148A(b), 148A(d) and 148, without following the faceless assessment procedure, were treated as contrary to the Act and without jurisdiction. The impugned notices and consequential proceedings were set aside, with liberty to proceed in accordance with the Act. en-us Tue, 03 Sep 2024 00:00:00 +0530 Sat, 21 Sep 2024 08:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758955 Board instructions and circulars cannot override the statutory faceless assessment regime under the Income-tax Act, 1961, and the powers under Sections 119 and 120 cannot be used to bypass the procedure in Section 144B(7) and (8). On that basis, reassessment notices issued by the Jurisdictional Assessing Officer under Sections 148A(b), 148A(d) and 148, without following the faceless assessment procedure, were treated as contrary to the Act and without jurisdiction. The impugned notices and consequential proceedings were set aside, with liberty to proceed in accordance with the Act. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758955