https://www.taxtmi.com/caselaws?id=793128 The article concerns the validity of reassessment notices, including the requirement of sanction by the specified authority, the jurisdiction of the Assessing Officer, and the issue whether notices issued by a Jurisdictional Assessing Officer must instead follow the prescribed faceless mechanism through a competent Faceless Assessment Officer. It also refers to the effect of subsequent amending legislation on pending reassessment litigation, including insertion of section 147A. The matters are stated to be covered by earlier Supreme Court orders, disposed of on the same terms, and remitted to the High Court for decision accordingly. 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=793128 The article concerns the validity of reassessment notices, including the requirement of sanction by the specified authority, the jurisdiction of the Assessing Officer, and the issue whether notices issued by a Jurisdictional Assessing Officer must instead follow the prescribed faceless mechanism through a competent Faceless Assessment Officer. It also refers to the effect of subsequent amending legislation on pending reassessment litigation, including insertion of section 147A. The matters are stated to be covered by earlier Supreme Court orders, disposed of on the same terms, and remitted to the High Court for decision accordingly. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793128