https://www.taxtmi.com/caselaws?id=786623 Addresses validity of reassessment notices issued after 29 March 2022, applying the principle that notices under Section 148 must be issued by a Faceless Assessing Officer and that issuance by a jurisdictional Assessing Officer constitutes a jurisdictional defect where a jurisdictional High Court has so held; concludes the Dispute Resolution Panel (DRP) is bound to follow a binding decision of its jurisdictional High Court and cannot treat such defects as mere procedural irregularities or prefer other High Courts' rulings; operative effect in the document is quashing of specified notices, orders, reassessment and demand arising from those processes. en-us Mon, 09 Feb 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786623 Addresses validity of reassessment notices issued after 29 March 2022, applying the principle that notices under Section 148 must be issued by a Faceless Assessing Officer and that issuance by a jurisdictional Assessing Officer constitutes a jurisdictional defect where a jurisdictional High Court has so held; concludes the Dispute Resolution Panel (DRP) is bound to follow a binding decision of its jurisdictional High Court and cannot treat such defects as mere procedural irregularities or prefer other High Courts' rulings; operative effect in the document is quashing of specified notices, orders, reassessment and demand arising from those processes. Case-Laws Income Tax Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786623