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    <title>2026 (6) TMI 97 - SC Order (LB)</title>
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    <description>Validity of section 148 notices issued after the Faceless Reassessment Scheme turns on whether notice issuance complied with mandatory automated allocation and whether the Jurisdictional Assessing Officer had competence to act without faceless assignment. The text notes that the matters are covered by earlier Supreme Court orders in connected cases, and the petitions were disposed of on the same terms. The matters were remitted to the High Court for decision accordingly, with all pending applications also disposed of.</description>
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