https://www.taxtmi.com/caselaws?id=786055 NFAC lacked jurisdiction to issue an assessment order dated 24.03.2022 because the faceless assessment scheme became effective only on 29.03.2022; therefore the assessment issued before the scheme's operative date was invalid and the appeal was allowed. The decision applies a temporal jurisdiction principle to bar retrospective exercise of NFAC powers, following a prior ruling on the same issue; consequence: assessment framed prior to NFAC's effective date cannot stand and must be set aside. 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 NFAC lacked jurisdiction to issue an assessment order dated 24.03.2022 because the faceless assessment scheme became effective only on 29.03.2022; therefore the assessment issued before the scheme's operative date was invalid and the appeal was allowed. The decision applies a temporal jurisdiction principle to bar retrospective exercise of NFAC powers, following a prior ruling on the same issue; consequence: assessment framed prior to NFAC's effective date cannot stand and must be set aside. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786055