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    <title>2025 (11) TMI 1523 - SC Order</title>
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    <description>SC considered a challenge to reassessment notices issued u/s 148A(b) and 148 on the ground that, post CBDT Notification dated 29.03.2022 mandating faceless reassessment, only the Faceless Assessing Officer and not the Jurisdictional Assessing Officer could initiate such proceedings. The HC had held this issue to be covered against the assessee by an earlier decision. SC issued notice on the special leave petition, returnable in four weeks, and permitted dasti service. Pending further consideration, SC directed that the reassessment proceedings shall remain stayed until the next date of hearing.</description>
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    <pubDate>Fri, 31 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1523 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=782055</link>
      <description>SC considered a challenge to reassessment notices issued u/s 148A(b) and 148 on the ground that, post CBDT Notification dated 29.03.2022 mandating faceless reassessment, only the Faceless Assessing Officer and not the Jurisdictional Assessing Officer could initiate such proceedings. The HC had held this issue to be covered against the assessee by an earlier decision. SC issued notice on the special leave petition, returnable in four weeks, and permitted dasti service. Pending further consideration, SC directed that the reassessment proceedings shall remain stayed until the next date of hearing.</description>
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      <pubDate>Fri, 31 Oct 2025 00:00:00 +0530</pubDate>
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