https://www.taxtmi.com/caselaws?id=793129 The article concerns the validity of reassessment notices, the authority required for sanction, and whether notices issued by the Jurisdictional Assessing Officer or the prescribed faceless mechanism are legally sustainable. It also addresses the impact of subsequent amending legislation, including insertion of section 147A, on pending reassessment litigation. The text states that these matters are covered by prior Supreme Court orders and connected matters; accordingly, the petitions were disposed of on the same terms and remitted to the High Court for decision in line with those orders. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793129 The article concerns the validity of reassessment notices, the authority required for sanction, and whether notices issued by the Jurisdictional Assessing Officer or the prescribed faceless mechanism are legally sustainable. It also addresses the impact of subsequent amending legislation, including insertion of section 147A, on pending reassessment litigation. The text states that these matters are covered by prior Supreme Court orders and connected matters; accordingly, the petitions were disposed of on the same terms and remitted to the High Court for decision in line with those orders. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793129