https://www.taxtmi.com/caselaws?id=468221 A reassessment notice issued by the jurisdictional Assessing Officer before the CBDT faceless-procedure notification of 29.03.2022 was not invalidated merely because the faceless mechanism under section 151A was later introduced; that requirement was not yet operative on the date of notice. By contrast, where the assessee filed a return during reassessment proceedings and the return was relied on for framing the assessment, notice under section 143(2) remained mandatory. The complete absence of that notice created a jurisdictional defect, and section 292BB did not cure it. The reassessment was therefore quashed for want of section 143(2) notice. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 23 Apr 2026 08:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468221 A reassessment notice issued by the jurisdictional Assessing Officer before the CBDT faceless-procedure notification of 29.03.2022 was not invalidated merely because the faceless mechanism under section 151A was later introduced; that requirement was not yet operative on the date of notice. By contrast, where the assessee filed a return during reassessment proceedings and the return was relied on for framing the assessment, notice under section 143(2) remained mandatory. The complete absence of that notice created a jurisdictional defect, and section 292BB did not cure it. The reassessment was therefore quashed for want of section 143(2) notice. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468221