https://www.taxtmi.com/caselaws?id=468025 Faceless reassessment under section 151A cannot validly be assumed before the faceless assessment scheme becomes operative. On the admitted record, the statutory provision was on the books from 01.11.2020, but the relevant scheme was notified only on 29.03.2022, while the notices, show-cause notice and reassessment order were issued earlier. The proceedings were therefore treated as having been initiated and completed without effective jurisdiction, and the reassessment framed through the NFAC was quashed, granting relief to the assessee. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 13 Apr 2026 21:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468025 Faceless reassessment under section 151A cannot validly be assumed before the faceless assessment scheme becomes operative. On the admitted record, the statutory provision was on the books from 01.11.2020, but the relevant scheme was notified only on 29.03.2022, while the notices, show-cause notice and reassessment order were issued earlier. The proceedings were therefore treated as having been initiated and completed without effective jurisdiction, and the reassessment framed through the NFAC was quashed, granting relief to the assessee. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468025