https://www.taxtmi.com/caselaws?id=468673 The faceless assessment scheme under Section 151A, read with Section 144B and the CBDT notification dated 29.03.2022, was treated as governing both the notice under Section 148 and proceedings under Section 148A. The court noted that a coordinate Bench had already held the scheme applies from the stage of show-cause notice and that departmental instructions cannot override the statutory framework or the binding notification. The writ petition was disposed of by following those earlier rulings, with liberty to the revenue to proceed in accordance with law. en-us Mon, 21 Jul 2025 00:00:00 +0530 Fri, 15 May 2026 20:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468673 The faceless assessment scheme under Section 151A, read with Section 144B and the CBDT notification dated 29.03.2022, was treated as governing both the notice under Section 148 and proceedings under Section 148A. The court noted that a coordinate Bench had already held the scheme applies from the stage of show-cause notice and that departmental instructions cannot override the statutory framework or the binding notification. The writ petition was disposed of by following those earlier rulings, with liberty to the revenue to proceed in accordance with law. Case-Laws Income Tax Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468673