https://www.taxtmi.com/caselaws?id=464939 HC held that reassessment proceedings initiated under Sections 148A(b), 148A(d) and 148 were invalid due to non-compliance with Section 151A and the faceless reassessment scheme notified thereunder. The court found that the Scheme, being subordinate legislation laid before Parliament, mandatorily governs proceedings under Sections 148A and 148, and the use of the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer vitiated the process. Relying on Hexaware and Abhin Anilkumar Shah, HC rejected Revenue's contention that "central charges" cases are excluded from the Scheme. The impugned notice and consequential proceedings were quashed and the writ petition allowed. en-us Mon, 02 Sep 2024 00:00:00 +0530 Mon, 24 Nov 2025 18:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464939 HC held that reassessment proceedings initiated under Sections 148A(b), 148A(d) and 148 were invalid due to non-compliance with Section 151A and the faceless reassessment scheme notified thereunder. The court found that the Scheme, being subordinate legislation laid before Parliament, mandatorily governs proceedings under Sections 148A and 148, and the use of the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer vitiated the process. Relying on Hexaware and Abhin Anilkumar Shah, HC rejected Revenue's contention that "central charges" cases are excluded from the Scheme. The impugned notice and consequential proceedings were quashed and the writ petition allowed. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464939