https://www.taxtmi.com/caselaws?id=780583 Notices and orders under Sections 148-A(b), 148-A(d) and Section 148 of the Income-tax Act issued outside the faceless procedure are non-compliant where the E-Income Assessment Scheme, 2022 mandates automated allocation and faceless issuance under Section 144B read with Section 151A; the Scheme assigns issuance and related functions to the faceless mechanism, so concurrent issuance by the jurisdictional assessing officer falls outside the prescribed process and is void for non-compliance with the statutory scheme. The operative effect is that such notices/orders issued outside the faceless mechanism are invalid and liable to be set aside. en-us Tue, 28 Oct 2025 00:00:00 +0530 Tue, 03 Mar 2026 14:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780583 Notices and orders under Sections 148-A(b), 148-A(d) and Section 148 of the Income-tax Act issued outside the faceless procedure are non-compliant where the E-Income Assessment Scheme, 2022 mandates automated allocation and faceless issuance under Section 144B read with Section 151A; the Scheme assigns issuance and related functions to the faceless mechanism, so concurrent issuance by the jurisdictional assessing officer falls outside the prescribed process and is void for non-compliance with the statutory scheme. The operative effect is that such notices/orders issued outside the faceless mechanism are invalid and liable to be set aside. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780583