https://www.taxtmi.com/caselaws?id=468026 The ITAT held that an assessment order passed under sections 147 and 143(3) was without jurisdiction where the National Faceless Assessment Centre issued the order on 28.03.2022, before the faceless assessment notification became effective on 29.03.2022. The Tribunal treated the notification's effective date as ative of the authority's power to act and found that the order could not be sustained when made before that date. It further held that the assessee's later participation did not cure the jurisdictional defect. The assessment order was therefore quashed. en-us Wed, 03 Dec 2025 00:00:00 +0530 Mon, 13 Apr 2026 21:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468026 The ITAT held that an assessment order passed under sections 147 and 143(3) was without jurisdiction where the National Faceless Assessment Centre issued the order on 28.03.2022, before the faceless assessment notification became effective on 29.03.2022. The Tribunal treated the notification's effective date as ative of the authority's power to act and found that the order could not be sustained when made before that date. It further held that the assessee's later participation did not cure the jurisdictional defect. The assessment order was therefore quashed. Case-Laws Income Tax Wed, 03 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468026