https://www.taxtmi.com/caselaws?id=467356 Section 148 reassessment notices issued after the 29 March 2022 notification were required to be issued by the faceless assessment unit. A notice issued on 30 March 2022 by the jurisdictional Assessing Officer did not conform to that prescribed procedure. Consistent with jurisdictional High Court decisions on identical legal questions, such procedural non-compliance rendered the notice invalid, resulting in quashing of the reassessment proceedings and consequential assessment order. en-us Tue, 13 May 2025 00:00:00 +0530 Sun, 15 Mar 2026 22:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467356 Section 148 reassessment notices issued after the 29 March 2022 notification were required to be issued by the faceless assessment unit. A notice issued on 30 March 2022 by the jurisdictional Assessing Officer did not conform to that prescribed procedure. Consistent with jurisdictional High Court decisions on identical legal questions, such procedural non-compliance rendered the notice invalid, resulting in quashing of the reassessment proceedings and consequential assessment order. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467356