https://www.taxtmi.com/caselaws?id=786789 Faceless assessment jurisdiction under section 151A arises only when the applicable scheme is brought into force by notification. The faceless assessment scheme was notified on 29 March 2022, whereas the NFAC assessment was framed on 13 March 2022. On the stated temporal sequence, the NFAC lacked jurisdiction to make that assessment before the scheme's notification, rendering the assessment invalid and liable to be quashed. en-us Tue, 17 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786789 Faceless assessment jurisdiction under section 151A arises only when the applicable scheme is brought into force by notification. The faceless assessment scheme was notified on 29 March 2022, whereas the NFAC assessment was framed on 13 March 2022. On the stated temporal sequence, the NFAC lacked jurisdiction to make that assessment before the scheme's notification, rendering the assessment invalid and liable to be quashed. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786789