https://www.taxtmi.com/caselaws?id=784796 The dominant issue was whether reassessment could be reopened by a jurisdictional AO issuing notice under s.148 despite the faceless regime contemplated by s.151A. Applying its earlier ruling, the HC held that once the faceless framework is notified, the jurisdictional AO cannot act outside that scheme; any notice not issued through the faceless authority is contrary to law and without jurisdiction. Consequently, the impugned show-cause/notice under s.148 and all proceedings founded on it were quashed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 13:13:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784796 The dominant issue was whether reassessment could be reopened by a jurisdictional AO issuing notice under s.148 despite the faceless regime contemplated by s.151A. Applying its earlier ruling, the HC held that once the faceless framework is notified, the jurisdictional AO cannot act outside that scheme; any notice not issued through the faceless authority is contrary to law and without jurisdiction. Consequently, the impugned show-cause/notice under s.148 and all proceedings founded on it were quashed. Case-Laws Income Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784796