https://www.taxtmi.com/caselaws?id=786789 Faceless assessment framed before the enabling notification lacks jurisdiction: the note analyses the temporal relationship between the statute enabling faceless assessments and the notification bringing the scheme into force, concluding that jurisdiction to conduct faceless assessments attaches only after the scheme is notified; an assessment dated 13.03.2022, predating Notification No.18/2022 (29.03.2022), was therefore without jurisdiction and quashed, with the appeal allowed for the assessee. The reasoning rests on notification operability and supporting precedents addressing similar timing and jurisdictional issues. 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 framed before the enabling notification lacks jurisdiction: the note analyses the temporal relationship between the statute enabling faceless assessments and the notification bringing the scheme into force, concluding that jurisdiction to conduct faceless assessments attaches only after the scheme is notified; an assessment dated 13.03.2022, predating Notification No.18/2022 (29.03.2022), was therefore without jurisdiction and quashed, with the appeal allowed for the assessee. The reasoning rests on notification operability and supporting precedents addressing similar timing and jurisdictional issues. Case-Laws Income Tax Tue, 17 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786789