https://www.taxtmi.com/caselaws?id=786182 Validity of faceless assessment procedure where notices were issued by a subordinate assessing officer rather than the designated faceless assessment officer was left open: petitioners were permitted to file applications before the High Court to place a newly issued clarification (effective 01.04.2021) on record, and the High Court must decide those applications on merits after hearing both sides; unsuccessful parties retain liberty to approach this Court to challenge the impugned and any subsequent orders. Special leave petitions were disposed of on these procedural terms, directing reconsideration in light of the clarification. en-us Tue, 03 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786182 Validity of faceless assessment procedure where notices were issued by a subordinate assessing officer rather than the designated faceless assessment officer was left open: petitioners were permitted to file applications before the High Court to place a newly issued clarification (effective 01.04.2021) on record, and the High Court must decide those applications on merits after hearing both sides; unsuccessful parties retain liberty to approach this Court to challenge the impugned and any subsequent orders. Special leave petitions were disposed of on these procedural terms, directing reconsideration in light of the clarification. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786182