https://www.taxtmi.com/caselaws?id=464941 A notice under section 148 of the Income-tax Act issued by a Jurisdictional Assessing Officer, rather than the Faceless Assessing Officer, was treated as invalid. The court applied its earlier settled view and quashed the reassessment notice accordingly. Because the assessment order was founded on that invalid notice, the order had no independent basis and was also quashed. The effect was that the reassessment proceedings could not survive once the jurisdictional defect in the notice was established. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 22 Nov 2025 12:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464941 A notice under section 148 of the Income-tax Act issued by a Jurisdictional Assessing Officer, rather than the Faceless Assessing Officer, was treated as invalid. The court applied its earlier settled view and quashed the reassessment notice accordingly. Because the assessment order was founded on that invalid notice, the order had no independent basis and was also quashed. The effect was that the reassessment proceedings could not survive once the jurisdictional defect in the notice was established. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464941