https://www.taxtmi.com/caselaws?id=468026 An assessment order passed by the National Faceless Assessment Centre before the faceless assessment notification came into effect was without jurisdiction and could not be sustained. The Tribunal held that the notification operated only from the specified effective date, so an order dated earlier was invalid under the faceless assessment regime. The assessee's participation in the proceedings did not cure the jurisdictional defect. The assessment order was quashed in favour of the assessee. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 13 Apr 2026 21:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468026 An assessment order passed by the National Faceless Assessment Centre before the faceless assessment notification came into effect was without jurisdiction and could not be sustained. The Tribunal held that the notification operated only from the specified effective date, so an order dated earlier was invalid under the faceless assessment regime. The assessee's participation in the proceedings did not cure the jurisdictional defect. The assessment order was quashed in favour of the assessee. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468026