https://www.taxtmi.com/caselaws?id=787915 Whether a notice under section 148 issued by the jurisdictional AO after CBDT Notification mandating faceless reassessment is valid: the tribunal applied the principle that statutory and regulatory mandates for faceless issuance and conduct of reassessment are mandatory, followed coordinate-bench and High Court precedents finding jurisdictional AO notices issued post-notification contrary to the prescribed faceless procedure, and concluded the jurisdictional notice was without jurisdiction and the reassessment proceedings and order were quashed in favour of the assessee. en-us Mon, 18 Aug 2025 00:00:00 +0530 Sat, 14 Mar 2026 08:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787915 Whether a notice under section 148 issued by the jurisdictional AO after CBDT Notification mandating faceless reassessment is valid: the tribunal applied the principle that statutory and regulatory mandates for faceless issuance and conduct of reassessment are mandatory, followed coordinate-bench and High Court precedents finding jurisdictional AO notices issued post-notification contrary to the prescribed faceless procedure, and concluded the jurisdictional notice was without jurisdiction and the reassessment proceedings and order were quashed in favour of the assessee. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787915