https://www.taxtmi.com/caselaws?id=466372 An assessment completed by the faceless authority on 28.03.2022 was held invalid because the faceless assessment regime under section 151A became effective only from 29.03.2022. Applying the coordinate Bench view on the same jurisdictional point, the assessment was found to have been framed before the notification took effect and therefore without lawful authority. The assessment order was quashed for want of jurisdiction. en-us Mon, 22 Sep 2025 00:00:00 +0530 Mon, 02 Feb 2026 10:27:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466372 An assessment completed by the faceless authority on 28.03.2022 was held invalid because the faceless assessment regime under section 151A became effective only from 29.03.2022. Applying the coordinate Bench view on the same jurisdictional point, the assessment was found to have been framed before the notification took effect and therefore without lawful authority. The assessment order was quashed for want of jurisdiction. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466372