https://www.taxtmi.com/caselaws?id=785132 Initiation of assessment proceedings under Sections 148A and 148 by the jurisdictional assessing officer after implementation of the faceless assessment scheme is found to be without jurisdiction; the notices and the procedures adopted are illegal and are set aside. Consequently, orders passed pursuant to those notices are quashed, while the revenue is left free to take further action within the limits indicated by the court. The decision relies on prior precedent holding similar post-scheme JAO actions unsustainable. en-us Wed, 31 Dec 2025 00:00:00 +0530 Thu, 15 Jan 2026 16:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785132 Initiation of assessment proceedings under Sections 148A and 148 by the jurisdictional assessing officer after implementation of the faceless assessment scheme is found to be without jurisdiction; the notices and the procedures adopted are illegal and are set aside. Consequently, orders passed pursuant to those notices are quashed, while the revenue is left free to take further action within the limits indicated by the court. The decision relies on prior precedent holding similar post-scheme JAO actions unsustainable. Case-Laws Income Tax Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785132