https://www.taxtmi.com/caselaws?id=784254 Reassessment proceedings were challenged on the ground that the Jurisdictional AO issued the order under s.148A(d) and notice under s.148 on 31.03.2022 contrary to the faceless reassessment scheme notified on 29.03.2022 under s.151A, which mandated that actions under ss.148A(b), 148A(d) and issuance of s.148 notice be undertaken only through the faceless mechanism. The Tribunal held that issuance of the s.148 notice by the Jurisdictional AO was non-compliant with the statutory mandate and therefore invalid. As the foundational notice was void, the consequential assessment order under s.147 r/w s.144 was also vitiated and quashed, and the appeal was allowed. en-us Mon, 29 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 10:25:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784254 Reassessment proceedings were challenged on the ground that the Jurisdictional AO issued the order under s.148A(d) and notice under s.148 on 31.03.2022 contrary to the faceless reassessment scheme notified on 29.03.2022 under s.151A, which mandated that actions under ss.148A(b), 148A(d) and issuance of s.148 notice be undertaken only through the faceless mechanism. The Tribunal held that issuance of the s.148 notice by the Jurisdictional AO was non-compliant with the statutory mandate and therefore invalid. As the foundational notice was void, the consequential assessment order under s.147 r/w s.144 was also vitiated and quashed, and the appeal was allowed. Case-Laws Income Tax Mon, 29 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784254