https://www.taxtmi.com/caselaws?id=465203 Reassessment notices issued under Sections 148 and 148A(1) were treated as invalid where the faceless assessment scheme and the CBDT notification dated 29.03.2022 required issuance through the National Faceless Assessment Centre. The court applied earlier co-ordinate bench decisions holding that the scheme under Section 151A governs the stage of notice issuance, and that departmental circulars, instructions, or office memoranda cannot override the statutory mandate. On that jurisdictional basis, the impugned notices were not sustained, and the challenge to reassessment succeeded, leaving the revenue to proceed only in accordance with law. 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 Reassessment notices issued under Sections 148 and 148A(1) were treated as invalid where the faceless assessment scheme and the CBDT notification dated 29.03.2022 required issuance through the National Faceless Assessment Centre. The court applied earlier co-ordinate bench decisions holding that the scheme under Section 151A governs the stage of notice issuance, and that departmental circulars, instructions, or office memoranda cannot override the statutory mandate. On that jurisdictional basis, the impugned notices were not sustained, and the challenge to reassessment succeeded, leaving the revenue to proceed only in accordance with law. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465203