https://www.taxtmi.com/caselaws?id=469082 A notice under Section 148 and the consequential reassessment proceedings were held unsustainable because the mandatory faceless assessment procedure under Section 144B was not followed. The Court reiterated that circulars and instructions cannot override statutory requirements and may operate only in aid of the Act. It found that the authorities could not bypass the scheme under Sections 119 and 120 read with Section 144B(7) and 144B(8), and that initiation of proceedings without compliance with the prescribed faceless mechanism was contrary to the Income-tax Act. The notice and all subsequent proceedings were therefore set aside for want of jurisdiction. en-us Thu, 26 Sep 2024 00:00:00 +0530 Mon, 01 Jun 2026 18:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469082 A notice under Section 148 and the consequential reassessment proceedings were held unsustainable because the mandatory faceless assessment procedure under Section 144B was not followed. The Court reiterated that circulars and instructions cannot override statutory requirements and may operate only in aid of the Act. It found that the authorities could not bypass the scheme under Sections 119 and 120 read with Section 144B(7) and 144B(8), and that initiation of proceedings without compliance with the prescribed faceless mechanism was contrary to the Income-tax Act. The notice and all subsequent proceedings were therefore set aside for want of jurisdiction. Case-Laws Income Tax Thu, 26 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469082