https://www.taxtmi.com/caselaws?id=773033 Validity of reassessment notices under Sections 148A and 148 turned on compliance with the faceless assessment regime introduced by recent Finance Acts and attendant notifications; the court held that notices issued outside the faceless procedure breach the statutory scheme and lack jurisdiction, following an earlier High Court precedent. The writ was allowed for the assessee on jurisdictional grounds and the impugned notices were quashed. The allowance is made subject to any contrary outcome in the pending Supreme Court SLP, with liberty to seek revival if the Supreme Court reverses the precedent. en-us Tue, 10 Jun 2025 00:00:00 +0530 Tue, 09 Jun 2026 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773033 Validity of reassessment notices under Sections 148A and 148 turned on compliance with the faceless assessment regime introduced by recent Finance Acts and attendant notifications; the court held that notices issued outside the faceless procedure breach the statutory scheme and lack jurisdiction, following an earlier High Court precedent. The writ was allowed for the assessee on jurisdictional grounds and the impugned notices were quashed. The allowance is made subject to any contrary outcome in the pending Supreme Court SLP, with liberty to seek revival if the Supreme Court reverses the precedent. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773033