https://www.taxtmi.com/caselaws?id=783259 ITAT held that the reassessment proceedings initiated against the assessee were invalid as the notice under s.148 was issued by the jurisdictional Assessing Officer instead of being issued through automated allocation by NFAC, as mandated under the CBDT's e-Assessment of Income Scheme, 2022. Since the impugned s.148 notice dated 28.03.2024 was issued after the Scheme's notification and contrary to its prescribed faceless procedure, the jurisdictional defect was held to be fatal. Following HC precedent favouring the assessee on this issue, the Tribunal quashed the reassessment proceedings and allowed the assessee's appeal in full. en-us Mon, 08 Dec 2025 00:00:00 +0530 Fri, 12 Dec 2025 08:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783259 ITAT held that the reassessment proceedings initiated against the assessee were invalid as the notice under s.148 was issued by the jurisdictional Assessing Officer instead of being issued through automated allocation by NFAC, as mandated under the CBDT's e-Assessment of Income Scheme, 2022. Since the impugned s.148 notice dated 28.03.2024 was issued after the Scheme's notification and contrary to its prescribed faceless procedure, the jurisdictional defect was held to be fatal. Following HC precedent favouring the assessee on this issue, the Tribunal quashed the reassessment proceedings and allowed the assessee's appeal in full. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783259