https://www.taxtmi.com/caselaws?id=466036 Validity of notices under reassessment provisions was addressed by confirming that issuance of notice for reassessment remains within the exclusive competence of the jurisdictional assessing officer, while assessment, reassessment or recomputation proceedings attract concurrent jurisdiction between the faceless assessment officer and the jurisdictional assessing officer; consequence: both may act in assessment proceedings. The Directorate of Income Tax (Systems) may allocate cases through an Automated Allocation System based on risk management to the jurisdictional assessing officer, who may issue digitally signed notices to the assessees registered account. Scheme provisions governing faceless procedure have both substantive and procedural effect, and central direction-making powers under separate statutory provisions operate independently of Board guidelines. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 17 Apr 2026 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466036 Validity of notices under reassessment provisions was addressed by confirming that issuance of notice for reassessment remains within the exclusive competence of the jurisdictional assessing officer, while assessment, reassessment or recomputation proceedings attract concurrent jurisdiction between the faceless assessment officer and the jurisdictional assessing officer; consequence: both may act in assessment proceedings. The Directorate of Income Tax (Systems) may allocate cases through an Automated Allocation System based on risk management to the jurisdictional assessing officer, who may issue digitally signed notices to the assessees registered account. Scheme provisions governing faceless procedure have both substantive and procedural effect, and central direction-making powers under separate statutory provisions operate independently of Board guidelines. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466036