https://www.taxtmi.com/caselaws?id=466972 Notices issued under Section 148A and Section 148 and consequent assessments under Section 147 were held procedurally invalid because they were not initiated in the faceless manner required by post-2020 amendments and related notification; therefore those jurisdictional notices and resultant assessment orders are quashed on jurisdictional grounds. The court recognised the Revenue's reserved liberty to re-initiate proceedings in compliance with the amended faceless scheme and made relief subject to the outcome of pending Special Leave Petitions, permitting either party to seek revival in accordance with the Supreme Court's decision. en-us Mon, 28 Apr 2025 00:00:00 +0530 Sat, 28 Feb 2026 08:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466972 Notices issued under Section 148A and Section 148 and consequent assessments under Section 147 were held procedurally invalid because they were not initiated in the faceless manner required by post-2020 amendments and related notification; therefore those jurisdictional notices and resultant assessment orders are quashed on jurisdictional grounds. The court recognised the Revenue's reserved liberty to re-initiate proceedings in compliance with the amended faceless scheme and made relief subject to the outcome of pending Special Leave Petitions, permitting either party to seek revival in accordance with the Supreme Court's decision. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466972