https://www.taxtmi.com/caselaws?id=792063 A reassessment completed in the faceless regime was treated as a best judgment assessment because the assessee repeatedly failed to comply with notices under section 142(1) and did not effectively to the show cause notice. On that footing, the first appellate authority's power under the amended proviso to section 251(1)(a), effective from 01.10.2024, was available because the appeal arose from an order falling within section 144. The appellate authority could therefore set aside the assessment and remit the matter to the Assessing Officer for fresh determination, and the Revenue's challenge failed. en-us Tue, 19 May 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792063 A reassessment completed in the faceless regime was treated as a best judgment assessment because the assessee repeatedly failed to comply with notices under section 142(1) and did not effectively to the show cause notice. On that footing, the first appellate authority's power under the amended proviso to section 251(1)(a), effective from 01.10.2024, was available because the appeal arose from an order falling within section 144. The appellate authority could therefore set aside the assessment and remit the matter to the Assessing Officer for fresh determination, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792063