https://www.taxtmi.com/caselaws?id=468025 Faceless reassessment proceedings under the income-tax faceless assessment framework were held to be without jurisdiction where the applicable scheme for income escaping assessment had not yet become operative on the relevant dates. Section 151A was treated as governing such faceless reassessment, but the notified scheme came into force only on 29.03.2022, while the notice under section 143(2), the show-cause notice, and the assessment order had all been issued earlier. On that basis, proceedings conducted by the National Faceless Assessment Centre were incapable of being sustained and were quashed. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 13 Apr 2026 21:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468025 Faceless reassessment proceedings under the income-tax faceless assessment framework were held to be without jurisdiction where the applicable scheme for income escaping assessment had not yet become operative on the relevant dates. Section 151A was treated as governing such faceless reassessment, but the notified scheme came into force only on 29.03.2022, while the notice under section 143(2), the show-cause notice, and the assessment order had all been issued earlier. On that basis, proceedings conducted by the National Faceless Assessment Centre were incapable of being sustained and were quashed. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468025