https://www.taxtmi.com/caselaws?id=760681 Administrative circulars cannot override mandatory statutory procedure under the Income-tax Act, 1961. The High Court reiterated that the powers under Sections 119, 120 and 144B cannot be used to bypass the faceless assessment framework, and that reassessment action initiated through a Section 148 notice without following the prescribed faceless procedure is without jurisdiction. On that basis, the impugned notice and consequential proceedings were invalid and were quashed, with liberty reserved to proceed in accordance with the statutory procedure. en-us Mon, 29 Jul 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760681 Administrative circulars cannot override mandatory statutory procedure under the Income-tax Act, 1961. The High Court reiterated that the powers under Sections 119, 120 and 144B cannot be used to bypass the faceless assessment framework, and that reassessment action initiated through a Section 148 notice without following the prescribed faceless procedure is without jurisdiction. On that basis, the impugned notice and consequential proceedings were invalid and were quashed, with liberty reserved to proceed in accordance with the statutory procedure. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760681