https://www.taxtmi.com/caselaws?id=783971 The dominant issue was whether reassessment proceedings were valid when the order under s.148A(d) and notice under s.148 were issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) under the faceless regime. Applying the statutory scheme in s.144B read with s.151A and the "e-Assessment of Income Escaping Assessment Scheme, 2022", and following the HC ruling that s.148 notice post-scheme can be issued only by the FAO, the Tribunal held that issuance by the JAO was outside the mandated faceless mechanism and therefore illegal; consequently, the impugned notices/orders and the assessment under s.147 r.w.s. 144B were set aside in favour of the assessee. en-us Fri, 19 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783971 The dominant issue was whether reassessment proceedings were valid when the order under s.148A(d) and notice under s.148 were issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) under the faceless regime. Applying the statutory scheme in s.144B read with s.151A and the "e-Assessment of Income Escaping Assessment Scheme, 2022", and following the HC ruling that s.148 notice post-scheme can be issued only by the FAO, the Tribunal held that issuance by the JAO was outside the mandated faceless mechanism and therefore illegal; consequently, the impugned notices/orders and the assessment under s.147 r.w.s. 144B were set aside in favour of the assessee. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783971