https://www.taxtmi.com/caselaws?id=783961 The dominant issue was whether reassessment proceedings under s.147 could be validly initiated through notices issued by the jurisdictional AO after the faceless reassessment scheme became operative. Applying s.151A read with the Faceless Scheme dated 29.03.2022, and following HC precedent, the Tribunal held that issuance of s.148A(d) and s.148 notices by the jurisdictional AO, instead of the faceless authority, was without jurisdiction and therefore void ab initio. Consequently, the impugned reassessment initiation was quashed and the assessee's appeal was allowed. en-us Mon, 01 Dec 2025 00:00:00 +0530 Fri, 26 Dec 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783961 The dominant issue was whether reassessment proceedings under s.147 could be validly initiated through notices issued by the jurisdictional AO after the faceless reassessment scheme became operative. Applying s.151A read with the Faceless Scheme dated 29.03.2022, and following HC precedent, the Tribunal held that issuance of s.148A(d) and s.148 notices by the jurisdictional AO, instead of the faceless authority, was without jurisdiction and therefore void ab initio. Consequently, the impugned reassessment initiation was quashed and the assessee's appeal was allowed. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783961