https://www.taxtmi.com/caselaws?id=786055 An assessment framed by the National Faceless Assessment Centre before the faceless assessment notification became effective was without jurisdiction under sections 147, 144B and 151A of the Income-tax Act, 1961, because the faceless assessment mechanism had not yet commenced on the date of the order. The jurisdictional defect rendered the assessment unsustainable, and the impugned order was quashed. The appeal thus succeeded on the threshold issue of competence to make the assessment. en-us Fri, 16 Jan 2026 00:00:00 +0530 Sun, 01 Feb 2026 16:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786055 An assessment framed by the National Faceless Assessment Centre before the faceless assessment notification became effective was without jurisdiction under sections 147, 144B and 151A of the Income-tax Act, 1961, because the faceless assessment mechanism had not yet commenced on the date of the order. The jurisdictional defect rendered the assessment unsustainable, and the impugned order was quashed. The appeal thus succeeded on the threshold issue of competence to make the assessment. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786055