https://www.taxtmi.com/caselaws?id=775171 Validity of reopening of assessment focuses on whether reassessment notices issued by the jurisdictional assessing officer could be valid after the Finance Act, 2021 mandated automated faceless assessments w.e.f. 01.04.2021. The article explains legal reasoning that post-amendment reassessment proceedings initiated on or after that date must follow the automated faceless mechanism, so notices issued by the JAO for cases assigned to central charges are inconsistent with the statutory faceless scheme and were quashed. It stresses mandatory compliance with the faceless allocation and applicability of the provision requiring prior procedural adherence before initiating reassessment. en-us Mon, 14 Jul 2025 00:00:00 +0530 Mon, 19 Jan 2026 15:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775171 Validity of reopening of assessment focuses on whether reassessment notices issued by the jurisdictional assessing officer could be valid after the Finance Act, 2021 mandated automated faceless assessments w.e.f. 01.04.2021. The article explains legal reasoning that post-amendment reassessment proceedings initiated on or after that date must follow the automated faceless mechanism, so notices issued by the JAO for cases assigned to central charges are inconsistent with the statutory faceless scheme and were quashed. It stresses mandatory compliance with the faceless allocation and applicability of the provision requiring prior procedural adherence before initiating reassessment. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775171