https://www.taxtmi.com/caselaws?id=760987 HC upheld validity of reassessment notices under Section 148, holding that a JAO may form the requisite opinion based on RMS data and other specified inputs (including search/survey information, audit objections and tribunal/court orders) and thereafter transmit records to NFAC for faceless assessment. The court construed the Faceless Reassessment Scheme as a two-stage process-JAO's preliminary scrutiny and opinion followed by faceless allocation and assessment-rejecting the contention that notices issued by the JAO are per se invalid. Writ petitions challenging the notices were dismissed. en-us Mon, 28 Oct 2024 00:00:00 +0530 Mon, 06 Oct 2025 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760987 HC upheld validity of reassessment notices under Section 148, holding that a JAO may form the requisite opinion based on RMS data and other specified inputs (including search/survey information, audit objections and tribunal/court orders) and thereafter transmit records to NFAC for faceless assessment. The court construed the Faceless Reassessment Scheme as a two-stage process-JAO's preliminary scrutiny and opinion followed by faceless allocation and assessment-rejecting the contention that notices issued by the JAO are per se invalid. Writ petitions challenging the notices were dismissed. Case-Laws Income Tax Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760987