https://www.taxtmi.com/caselaws?id=469186 A notice under Section 148 of the Income-tax Act issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was treated as invalid, as the issue was covered by an earlier Division Bench ruling of the same Court. In the absence of any stay of that precedent, the Court followed the binding decision and declined to keep the matter pending. The notice and all proceedings or orders emanating from it were set aside, while reserving liberty to the Revenue to seek revival if the precedent is later overturned. en-us Mon, 25 Aug 2025 00:00:00 +0530 Mon, 08 Jun 2026 19:23:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469186 A notice under Section 148 of the Income-tax Act issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was treated as invalid, as the issue was covered by an earlier Division Bench ruling of the same Court. In the absence of any stay of that precedent, the Court followed the binding decision and declined to keep the matter pending. The notice and all proceedings or orders emanating from it were set aside, while reserving liberty to the Revenue to seek revival if the precedent is later overturned. Case-Laws Income Tax Mon, 25 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469186