https://www.taxtmi.com/caselaws?id=463995 Under the faceless assessment regime, a notice under Section 148A/148 must be issued through the Faceless Assessment Officer. A notice issued instead by the Jurisdictional Assessment Officer does not comply with the statutory mechanism and is invalid. Applying that principle, the Madras High Court quashed and set aside the impugned notices, while noting the Revenue's acceptance of the prevailing legal position and its liberty to revive proceedings if the controlling precedent changes in future. en-us Tue, 24 Jun 2025 00:00:00 +0530 Thu, 25 Sep 2025 19:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463995 Under the faceless assessment regime, a notice under Section 148A/148 must be issued through the Faceless Assessment Officer. A notice issued instead by the Jurisdictional Assessment Officer does not comply with the statutory mechanism and is invalid. Applying that principle, the Madras High Court quashed and set aside the impugned notices, while noting the Revenue's acceptance of the prevailing legal position and its liberty to revive proceedings if the controlling precedent changes in future. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463995