https://www.taxtmi.com/caselaws?id=778305 HC held that a notice under Section 148 issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer is invalid. The court rejected Revenue's argument that faceless procedure did not apply because the matter concerned international taxation, noting binding precedent requiring notices be issued by the Faceless Assessing Officer. Consequently the reopening was held to be defective and the assessee's appeal was allowed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Sat, 13 Sep 2025 08:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778305 HC held that a notice under Section 148 issued by the Jurisdictional Assessing Officer instead of the mandated Faceless Assessing Officer is invalid. The court rejected Revenue's argument that faceless procedure did not apply because the matter concerned international taxation, noting binding precedent requiring notices be issued by the Faceless Assessing Officer. Consequently the reopening was held to be defective and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778305