https://www.taxtmi.com/caselaws?id=466421 Non-compliance with the faceless assessment scheme governing reassessment notices was held to vitiate reopening proceedings: because the prescribed scheme operates as subordinate legislation governing conduct under reassessment provisions, issuance of a notice by the local jurisdictional assessing officer rather than under the faceless procedure amounted to jurisdictional error and rendered the notice invalid. Reliance on recent precedents applying the same principle supported quashing of the impugned proceedings, and the petition challenging the notice was allowed with the consequence that the reassessment initiated on that notice was set aside. en-us Mon, 12 Aug 2024 00:00:00 +0530 Fri, 06 Feb 2026 19:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466421 Non-compliance with the faceless assessment scheme governing reassessment notices was held to vitiate reopening proceedings: because the prescribed scheme operates as subordinate legislation governing conduct under reassessment provisions, issuance of a notice by the local jurisdictional assessing officer rather than under the faceless procedure amounted to jurisdictional error and rendered the notice invalid. Reliance on recent precedents applying the same principle supported quashing of the impugned proceedings, and the petition challenging the notice was allowed with the consequence that the reassessment initiated on that notice was set aside. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466421