https://www.taxtmi.com/caselaws?id=464466 HC set aside the notice issued under section 148 and all consequential proceedings because the reopening notice was issued by the jurisdictional Assessing Officer when statute requires issuance by the Faceless Assessing Officer. The court followed an earlier HC decision on the point and declined to keep the petition pending despite the Revenue's appeal to the SC; liberty was granted to the Revenue to revive the petition if the SC overturns that precedent, without needing a separate interim application (revival may be sought by praecipe). en-us Mon, 15 Sep 2025 00:00:00 +0530 Thu, 30 Oct 2025 20:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464466 HC set aside the notice issued under section 148 and all consequential proceedings because the reopening notice was issued by the jurisdictional Assessing Officer when statute requires issuance by the Faceless Assessing Officer. The court followed an earlier HC decision on the point and declined to keep the petition pending despite the Revenue's appeal to the SC; liberty was granted to the Revenue to revive the petition if the SC overturns that precedent, without needing a separate interim application (revival may be sought by praecipe). Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464466