https://www.taxtmi.com/caselaws?id=466282 Validity of reopening focused on whether a faceless assessing officer or its joint authority must issue the show cause notice initiating reassessment; the court reasoned that assessment proceedings commence on issuance of the show cause notice and that issuance by the jurisdictional assessing officer would defeat the faceless assessment scheme, directing that notices follow the statutory faceless procedure. The court rejected departmental circulars or letters as overruling statutory mandates, holding that administrative instructions cannot displace the statutory scheme set out in the enabling provisions and notification, and granted liberty to revenue to proceed under the correct procedure. en-us Fri, 29 Aug 2025 00:00:00 +0530 Fri, 30 Jan 2026 18:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466282 Validity of reopening focused on whether a faceless assessing officer or its joint authority must issue the show cause notice initiating reassessment; the court reasoned that assessment proceedings commence on issuance of the show cause notice and that issuance by the jurisdictional assessing officer would defeat the faceless assessment scheme, directing that notices follow the statutory faceless procedure. The court rejected departmental circulars or letters as overruling statutory mandates, holding that administrative instructions cannot displace the statutory scheme set out in the enabling provisions and notification, and granted liberty to revenue to proceed under the correct procedure. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466282