https://www.taxtmi.com/caselaws?id=464465 A reassessment notice issued under Section 148 was challenged on the ground that it had been issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. The High Court treated the challenge as covered by an earlier Division Bench ruling of the same Court, noted that no stay of that precedent was shown, and followed it as binding. The impugned notice and all consequential proceedings were therefore set aside, with liberty reserved to the Revenue to seek revival if the governing precedent is later reversed. 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=464465 A reassessment notice issued under Section 148 was challenged on the ground that it had been issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer. The High Court treated the challenge as covered by an earlier Division Bench ruling of the same Court, noted that no stay of that precedent was shown, and followed it as binding. The impugned notice and all consequential proceedings were therefore set aside, with liberty reserved to the Revenue to seek revival if the governing precedent is later reversed. Case-Laws Income Tax Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464465