https://www.taxtmi.com/caselaws?id=466063 Faceless reassessment procedure under the amended Income-tax Act framework, including Section 151A and the prescribed notification, governs the issuance of reopening notices and initiation of reassessment proceedings. Notices issued under Sections 148A and 148 by a jurisdictional Assessing Officer outside the mandated faceless mechanism may suffer from a jurisdictional or procedural defect, affecting consequential assessments under Section 147. The approach recognises the need to protect both Revenue and taxpayer interests while permitting fresh action in accordance with law. Pending Supreme Court proceedings on the issue do not displace the application of the faceless statutory requirements. en-us Tue, 22 Jul 2025 00:00:00 +0530 Wed, 21 Jan 2026 20:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466063 Faceless reassessment procedure under the amended Income-tax Act framework, including Section 151A and the prescribed notification, governs the issuance of reopening notices and initiation of reassessment proceedings. Notices issued under Sections 148A and 148 by a jurisdictional Assessing Officer outside the mandated faceless mechanism may suffer from a jurisdictional or procedural defect, affecting consequential assessments under Section 147. The approach recognises the need to protect both Revenue and taxpayer interests while permitting fresh action in accordance with law. Pending Supreme Court proceedings on the issue do not displace the application of the faceless statutory requirements. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466063