https://www.taxtmi.com/caselaws?id=790063 Reassessment notices and related proceedings initiated by the Jurisdictional Assessing Officer after the faceless assessment scheme under Section 151A came into force were treated as lacking jurisdiction. The Court applied its earlier coordinate bench ruling and other jurisdictional High Court decisions to hold that, once the faceless mechanism was operative, initiation under Sections 148A and 148 by the jurisdictional officer was not sustainable. The impugned notices, orders and consequential proceedings were therefore set aside as jurisdictionally defective in favour of the assessee. en-us Tue, 27 Jan 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790063 Reassessment notices and related proceedings initiated by the Jurisdictional Assessing Officer after the faceless assessment scheme under Section 151A came into force were treated as lacking jurisdiction. The Court applied its earlier coordinate bench ruling and other jurisdictional High Court decisions to hold that, once the faceless mechanism was operative, initiation under Sections 148A and 148 by the jurisdictional officer was not sustainable. The impugned notices, orders and consequential proceedings were therefore set aside as jurisdictionally defective in favour of the assessee. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790063