https://www.taxtmi.com/caselaws?id=793128 Reassessment notices raise issues concerning sanction by the specified authority, the jurisdiction of Assessing Officers, and whether notices must be issued through the prescribed faceless mechanism by competent Faceless Assessment Officers rather than Jurisdictional Assessing Officers. The matters also concern the effect of subsequent amending legislation, including insertion of section 147A, on pending reassessment litigation. The petitions were disposed of on the same terms as earlier orders, and the matters were 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 Reassessment notices raise issues concerning sanction by the specified authority, the jurisdiction of Assessing Officers, and whether notices must be issued through the prescribed faceless mechanism by competent Faceless Assessment Officers rather than Jurisdictional Assessing Officers. The matters also concern the effect of subsequent amending legislation, including insertion of section 147A, on pending reassessment litigation. The petitions were disposed of on the same terms as earlier orders, and the matters were 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