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    <title>Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee</title>
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    <description>Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee&#039;s writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.</description>
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    <pubDate>Thu, 12 Feb 2026 10:29:51 +0530</pubDate>
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      <title>Faceless assessment jurisdiction: notices issued outside the e assessment scheme held invalid, relief granted to assessee</title>
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      <description>Interpretation of the faceless assessment scheme finds that a local assessing officer lacks jurisdiction to issue notices or orders outside the electronic faceless mechanism created under the E Assessment Scheme notified under Section 151A; notices and orders issued by the jurisdictional assessing officer outside that mechanism are invalid. Applying that interpretation, the impugned notices and orders were quashed and the assessee&#039;s writ succeeded, with relief granted against actions taken by the jurisdictional assessing officer contrary to the faceless assessment procedure.</description>
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      <pubDate>Thu, 12 Feb 2026 10:29:51 +0530</pubDate>
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