https://www.taxtmi.com/caselaws?id=791493 CBDT's notification dated 29.03.2022 was treated as vesting exclusive power to issue notices under section 148 in the NFAC, so a notice issued otherwise was challenged for lack of jurisdiction in the faceless reassessment framework. The High Court did not sustain the impugned section 148 notice, the section 147 assessment order, the demand notice and consequential actions, while leaving the Revenue free to proceed in accordance with the prescribed procedure. The Supreme Court later disposed of the connected appeals in the same terms as the companion order. en-us Fri, 24 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791493 CBDT's notification dated 29.03.2022 was treated as vesting exclusive power to issue notices under section 148 in the NFAC, so a notice issued otherwise was challenged for lack of jurisdiction in the faceless reassessment framework. The High Court did not sustain the impugned section 148 notice, the section 147 assessment order, the demand notice and consequential actions, while leaving the Revenue free to proceed in accordance with the prescribed procedure. The Supreme Court later disposed of the connected appeals in the same terms as the companion order. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791493