https://www.taxtmi.com/caselaws?id=468161 Reassessment notices issued under Sections 148A and 148, and the consequential orders, were treated as unsustainable because they were not initiated through the faceless mechanism mandated by the amended Income-tax Act framework and the applicable Section 151A notification. The Court noted that the jurisdictional Assessing Officer had commenced the proceedings instead of the prescribed faceless process, which constituted a jurisdictional illegality. In view of the settled position followed by other High Courts, the notices and resulting orders were quashed, and the Revenue was left to proceed only in accordance with the lawful mechanism. en-us Tue, 29 Apr 2025 00:00:00 +0530 Sun, 19 Apr 2026 21:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468161 Reassessment notices issued under Sections 148A and 148, and the consequential orders, were treated as unsustainable because they were not initiated through the faceless mechanism mandated by the amended Income-tax Act framework and the applicable Section 151A notification. The Court noted that the jurisdictional Assessing Officer had commenced the proceedings instead of the prescribed faceless process, which constituted a jurisdictional illegality. In view of the settled position followed by other High Courts, the notices and resulting orders were quashed, and the Revenue was left to proceed only in accordance with the lawful mechanism. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468161