https://www.taxtmi.com/caselaws?id=785628 Faceless assessment procedure and change of Assessing Officer raised issues of jurisdiction and breach of natural justice; the jurisdictional AO intervening after remand was found unnecessary, rendering the subsequent hearing ineffective and constituting a violation of fair hearing given extremely limited notice, with the result that non-compliance with prior remand directions precluded further remand. The impugned assessment order passed after these procedural defects was quashed and set aside as recorded in the text. en-us Tue, 20 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785628 Faceless assessment procedure and change of Assessing Officer raised issues of jurisdiction and breach of natural justice; the jurisdictional AO intervening after remand was found unnecessary, rendering the subsequent hearing ineffective and constituting a violation of fair hearing given extremely limited notice, with the result that non-compliance with prior remand directions precluded further remand. The impugned assessment order passed after these procedural defects was quashed and set aside as recorded in the text. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785628