https://www.taxtmi.com/caselaws?id=465587 The dominant issue was whether reassessment was valid when notices under ss. 148A(b), 148A(d) and 148 were issued by the jurisdictional AO after the Central Government notified the mandatory faceless mechanism under s. 151A. The Tribunal held that once the faceless scheme became operative, issuance of reassessment notices outside the faceless framework was contrary to the statute and violated the rule of law, rendering the notice under s. 148 and the consequent reopening for AY 2018-19 void. The reassessment proceedings and resultant assessment order were therefore declared illegal and null, and the taxpayer succeeded on the jurisdictional/legal ground. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 31 Dec 2025 20:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465587 The dominant issue was whether reassessment was valid when notices under ss. 148A(b), 148A(d) and 148 were issued by the jurisdictional AO after the Central Government notified the mandatory faceless mechanism under s. 151A. The Tribunal held that once the faceless scheme became operative, issuance of reassessment notices outside the faceless framework was contrary to the statute and violated the rule of law, rendering the notice under s. 148 and the consequent reopening for AY 2018-19 void. The reassessment proceedings and resultant assessment order were therefore declared illegal and null, and the taxpayer succeeded on the jurisdictional/legal ground. Case-Laws Income Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465587