https://www.taxtmi.com/caselaws?id=786071 Whether a jurisdictional Assessing Officer may issue a notice to reopen assessment under Section 148 when a faceless eassessment scheme exists was contested. The court held the Scheme, 2022 does not incorporate the Section 148A inquiry procedure; reading 148A into the Scheme would alter its text. Therefore issuance of s.148 notices by jurisdictional AOs remains competent and notices issued by jurisdictional AOs after 01.04.2022 are valid. The court rejected the view that faceless issuance alone displaces the jurisdictional AO and disagreed with the contrary Bombay HC interpretation. en-us Wed, 17 Sep 2025 00:00:00 +0530 Tue, 10 Mar 2026 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786071 Whether a jurisdictional Assessing Officer may issue a notice to reopen assessment under Section 148 when a faceless eassessment scheme exists was contested. The court held the Scheme, 2022 does not incorporate the Section 148A inquiry procedure; reading 148A into the Scheme would alter its text. Therefore issuance of s.148 notices by jurisdictional AOs remains competent and notices issued by jurisdictional AOs after 01.04.2022 are valid. The court rejected the view that faceless issuance alone displaces the jurisdictional AO and disagreed with the contrary Bombay HC interpretation. Case-Laws Income Tax Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786071