https://www.taxtmi.com/caselaws?id=787230 Challenge concerns validity of a faceless assessment completed before issuance of the administrative notification operationalising the faceless-assessment provision; legal analysis contrasts statutory insertion of faceless assessment with the later administrative notification and treats jurisdiction as dependent on the notification's issuance, relying on coordinate and High Court precedents addressing identical timing issues; factual posture involves reopening under the reassessment provisions after a return filed under the ordinary filing provision; conclusion stated in the text is that the faceless assessment completed prior to the notification was without jurisdiction and was quashed. en-us Thu, 26 Feb 2026 00:00:00 +0530 Sat, 28 Feb 2026 08:41:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787230 Challenge concerns validity of a faceless assessment completed before issuance of the administrative notification operationalising the faceless-assessment provision; legal analysis contrasts statutory insertion of faceless assessment with the later administrative notification and treats jurisdiction as dependent on the notification's issuance, relying on coordinate and High Court precedents addressing identical timing issues; factual posture involves reopening under the reassessment provisions after a return filed under the ordinary filing provision; conclusion stated in the text is that the faceless assessment completed prior to the notification was without jurisdiction and was quashed. Case-Laws Income Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787230