https://www.taxtmi.com/caselaws?id=466353 ITAT Kolkata considered whether the National Faceless Assessment Centre validly assumed jurisdiction under the faceless assessment provisions for proceedings begun before the scheme was notified as effective. The tribunal held that although Section 151A was enacted earlier, the faceless assessment scheme became operative only upon the statutory notification; notices and assessments issued by NFAC prior to that notification were therefore without jurisdiction and unsustainable. The tribunal relied on a prior like decision of the same bench to conclude the impugned faceless assessment could not be sustained. en-us Tue, 04 Mar 2025 00:00:00 +0530 Mon, 02 Feb 2026 10:53:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466353 ITAT Kolkata considered whether the National Faceless Assessment Centre validly assumed jurisdiction under the faceless assessment provisions for proceedings begun before the scheme was notified as effective. The tribunal held that although Section 151A was enacted earlier, the faceless assessment scheme became operative only upon the statutory notification; notices and assessments issued by NFAC prior to that notification were therefore without jurisdiction and unsustainable. The tribunal relied on a prior like decision of the same bench to conclude the impugned faceless assessment could not be sustained. Case-Laws Income Tax Tue, 04 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466353