https://www.taxtmi.com/caselaws?id=467356 The note addresses invalidity of a notice under Section 148 issued on 30.03.2022 by the jurisdictional Assessing Officer contrary to the finance ministry notification dated 29.03.2022 requiring issuance by the faceless assessment unit; the dominant legal point is procedural compliance with the post notification faceless issuance requirement and its effect on reassessment. Applying binding High Court precedent holding such post notification notices non conforming, the reassessment proceedings were treated as procedurally defective and the assessment order quashed in favour of the assessee. 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 The note addresses invalidity of a notice under Section 148 issued on 30.03.2022 by the jurisdictional Assessing Officer contrary to the finance ministry notification dated 29.03.2022 requiring issuance by the faceless assessment unit; the dominant legal point is procedural compliance with the post notification faceless issuance requirement and its effect on reassessment. Applying binding High Court precedent holding such post notification notices non conforming, the reassessment proceedings were treated as procedurally defective and the assessment order quashed in favour of the assessee. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467356