https://www.taxtmi.com/caselaws?id=764638 Reassessment under the faceless regime requires the same assessing officer who issued the original Section 148 notice to examine replies treated as notices under the new 148A procedure; therefore the jurisdictional assessing officer (JAO) may continue enquiry and pass assessment or reassessment orders following the new procedure. The court held that jurisdiction was not divested where the initial notice originated with the JAO, subject to following faceless-regime processes; merits of assessments can be agitated on appeal and delay in filing appeals will be condoned where writs were pending. All writ petitions dismissed. en-us Fri, 20 Dec 2024 00:00:00 +0530 Mon, 09 Feb 2026 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764638 Reassessment under the faceless regime requires the same assessing officer who issued the original Section 148 notice to examine replies treated as notices under the new 148A procedure; therefore the jurisdictional assessing officer (JAO) may continue enquiry and pass assessment or reassessment orders following the new procedure. The court held that jurisdiction was not divested where the initial notice originated with the JAO, subject to following faceless-regime processes; merits of assessments can be agitated on appeal and delay in filing appeals will be condoned where writs were pending. All writ petitions dismissed. Case-Laws Income Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764638