https://www.taxtmi.com/caselaws?id=464490 HC held reassessment notices issued under Section 148 invalid for failure to follow the faceless scheme mandated by Section 151A and the Central Government notification; the statutory procedure under Section 151 read with the notification must be complied with before issuing notices under Sections 148/148A. As the Revenue did not follow the prescribed scheme and the jurisdictional Assessing Officer lacked authority to issue the impugned notice, the reassessment proceedings were vitiated and the writ petition was allowed. en-us Tue, 06 Aug 2024 00:00:00 +0530 Fri, 31 Oct 2025 19:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464490 HC held reassessment notices issued under Section 148 invalid for failure to follow the faceless scheme mandated by Section 151A and the Central Government notification; the statutory procedure under Section 151 read with the notification must be complied with before issuing notices under Sections 148/148A. As the Revenue did not follow the prescribed scheme and the jurisdictional Assessing Officer lacked authority to issue the impugned notice, the reassessment proceedings were vitiated and the writ petition was allowed. Case-Laws Income Tax Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464490