https://www.taxtmi.com/caselaws?id=792220 Reassessment action issued by the Jurisdictional Assessing Officer outside the faceless mechanism was treated as without jurisdiction. The Court followed its earlier view that, where section 144B read with section 151A and the notified scheme require faceless processing for income-escaping assessment, an order under section 148A(d) and a notice under section 148 must be issued through that mechanism. As the impugned order and notice were issued by the JAO instead, they were held invalid and liable to be set aside. en-us Wed, 07 Jan 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792220 Reassessment action issued by the Jurisdictional Assessing Officer outside the faceless mechanism was treated as without jurisdiction. The Court followed its earlier view that, where section 144B read with section 151A and the notified scheme require faceless processing for income-escaping assessment, an order under section 148A(d) and a notice under section 148 must be issued through that mechanism. As the impugned order and notice were issued by the JAO instead, they were held invalid and liable to be set aside. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792220