https://www.taxtmi.com/caselaws?id=462293 The HC invalidated a tax reassessment notice issued by a local jurisdictional officer, finding it non-compliant with the mandatory faceless assessment scheme. The court held that notices under Sections 147 and 148 of the Income Tax Act must be issued through an automated allocation system as per CBDT's notification. Relying on precedents from Telangana and Bombay HCs, the court ruled that deviation from the prescribed faceless procedure renders the notice jurisdictionally invalid and unenforceable. en-us Wed, 15 Jan 2025 00:00:00 +0530 Tue, 14 Jul 2026 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462293 The HC invalidated a tax reassessment notice issued by a local jurisdictional officer, finding it non-compliant with the mandatory faceless assessment scheme. The court held that notices under Sections 147 and 148 of the Income Tax Act must be issued through an automated allocation system as per CBDT's notification. Relying on precedents from Telangana and Bombay HCs, the court ruled that deviation from the prescribed faceless procedure renders the notice jurisdictionally invalid and unenforceable. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462293