https://www.taxtmi.com/caselaws?id=792061 A best judgment reassessment framed after repeated non-compliance with notices under section 142(1) and a show-cause notice under section 144 retained the character of an order under section 144, even though the faceless assessment procedure under section 144B applied. The amended proviso to section 251(1)(a), inserted by the Finance Act, 2024, empowers the first appellate authority to set aside and restore such section 144 matters for fresh assessment. On that basis, and in light of additional material before the appellate authority, the remand was treated as within jurisdiction 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=792061 A best judgment reassessment framed after repeated non-compliance with notices under section 142(1) and a show-cause notice under section 144 retained the character of an order under section 144, even though the faceless assessment procedure under section 144B applied. The amended proviso to section 251(1)(a), inserted by the Finance Act, 2024, empowers the first appellate authority to set aside and restore such section 144 matters for fresh assessment. On that basis, and in light of additional material before the appellate authority, the remand was treated as within jurisdiction and the Revenue's challenge failed. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792061