https://www.taxtmi.com/caselaws?id=786181 Reopening of assessment was challenged on the ground that the notice was issued by the Jurisdictional Assessing Officer instead of a Faceless Assessing Officer, said to be contrary to the faceless scheme under Section 151A. The Supreme Court also noted a 306-day delay in filing the Special Leave Petition and found the explanation neither satisfactory nor sufficient in law to condone the delay. The application for condonation of delay was dismissed, and the Special Leave Petition was dismissed. en-us Tue, 03 Feb 2026 00:00:00 +0530 Mon, 13 Jul 2026 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786181 Reopening of assessment was challenged on the ground that the notice was issued by the Jurisdictional Assessing Officer instead of a Faceless Assessing Officer, said to be contrary to the faceless scheme under Section 151A. The Supreme Court also noted a 306-day delay in filing the Special Leave Petition and found the explanation neither satisfactory nor sufficient in law to condone the delay. The application for condonation of delay was dismissed, and the Special Leave Petition was dismissed. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786181