https://www.taxtmi.com/caselaws?id=465203 HC allowed the assessee's writ petition challenging reopening of assessment under ss.148/148A for want of valid approval under s.151 and non-compliance with the faceless reassessment scheme under s.151A. Relying on its earlier co-ordinate Bench decisions on identical issues, HC held that the faceless regime applies from the stage of issuance of show-cause notice under ss.148/148A and that jurisdictional officers cannot bypass this statutory framework. Consequently, the impugned notice and consequential proceedings were quashed, while granting liberty to the revenue to initiate fresh reassessment proceedings strictly in accordance with the procedure prescribed under the Income-tax Act, 1961, if so advised. en-us Wed, 06 Aug 2025 00:00:00 +0530 Wed, 10 Dec 2025 19:13:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465203 HC allowed the assessee's writ petition challenging reopening of assessment under ss.148/148A for want of valid approval under s.151 and non-compliance with the faceless reassessment scheme under s.151A. Relying on its earlier co-ordinate Bench decisions on identical issues, HC held that the faceless regime applies from the stage of issuance of show-cause notice under ss.148/148A and that jurisdictional officers cannot bypass this statutory framework. Consequently, the impugned notice and consequential proceedings were quashed, while granting liberty to the revenue to initiate fresh reassessment proceedings strictly in accordance with the procedure prescribed under the Income-tax Act, 1961, if so advised. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465203