https://www.taxtmi.com/caselaws?id=465605 The dominant issue was the validity of reassessment initiation under s.147 where notices under ss.148A(d)/148 were issued by the jurisdictional AO instead of the faceless AO under the faceless scheme. Applying s.151A read with the Faceless Scheme dated 29.03.2022, and following the HC ruling holding that such statutory scheme mandates issuance through the faceless mechanism, the Tribunal held the impugned notices to be without authority and therefore invalid in law. Consequently, the reassessment proceedings were quashed and the appeal was allowed. en-us Mon, 28 Jul 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465605 The dominant issue was the validity of reassessment initiation under s.147 where notices under ss.148A(d)/148 were issued by the jurisdictional AO instead of the faceless AO under the faceless scheme. Applying s.151A read with the Faceless Scheme dated 29.03.2022, and following the HC ruling holding that such statutory scheme mandates issuance through the faceless mechanism, the Tribunal held the impugned notices to be without authority and therefore invalid in law. Consequently, the reassessment proceedings were quashed and the appeal was allowed. Case-Laws Income Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465605