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    <title>2026 (5) TMI 416 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Assessments made by the jurisdictional Assessing Officer in breach of the statutory faceless assessment framework under Section 151A and the notified scheme are liable to be invalidated. Applying the earlier binding Division Bench view, the Andhra Pradesh HC held that notices and proceedings in similar circumstances were contrary to Section 151A, so the impugned assessment order and appellate order could not be sustained. The assessee&#039;s challenge succeeded, and both orders were set aside.</description>
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      <description>Assessments made by the jurisdictional Assessing Officer in breach of the statutory faceless assessment framework under Section 151A and the notified scheme are liable to be invalidated. Applying the earlier binding Division Bench view, the Andhra Pradesh HC held that notices and proceedings in similar circumstances were contrary to Section 151A, so the impugned assessment order and appellate order could not be sustained. The assessee&#039;s challenge succeeded, and both orders were set aside.</description>
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