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    <title>2025 (4) TMI 536 - ITAT PATNA</title>
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    <description>The SC/Tribunal found that the National Faceless Assessment Centre (NFAC) lacked jurisdiction to issue a notice under Section 142(1) of the Income Tax Act prior to the notification of the faceless assessment scheme on 29.03.2022. The assessment order was deemed invalid due to premature actions taken without proper legal authorization, and the assessee&#039;s appeal was consequently allowed.</description>
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