https://www.taxtmi.com/caselaws?id=466422 Faceless assessment under the statute requires initiation and completion through the prescribed faceless procedure; notices issued by the jurisdictional assessing officer under the reassessment provision without conducting faceless assessment are contrary to the statutory scheme and therefore lack jurisdiction. The consequence is that such notices and all consequential proceedings are set aside as invalid for noncompliance with the faceless assessment requirement. en-us Thu, 03 Oct 2024 00:00:00 +0530 Fri, 06 Feb 2026 19:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466422 Faceless assessment under the statute requires initiation and completion through the prescribed faceless procedure; notices issued by the jurisdictional assessing officer under the reassessment provision without conducting faceless assessment are contrary to the statutory scheme and therefore lack jurisdiction. The consequence is that such notices and all consequential proceedings are set aside as invalid for noncompliance with the faceless assessment requirement. Case-Laws Income Tax Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466422