https://www.taxtmi.com/caselaws?id=469262 Faceless reassessment procedure under Section 151A is mandatory for notices under Sections 148A(b), 148A(d) and 148, and applies from initiation through the final order. Where the Jurisdictional Assessing Officer bypasses the notified faceless allocation mechanism and directly issues the reassessment notice and order, the proceedings are vitiated. No separate proof of prejudice is required once the statutory procedure is not followed. The notices and the order were therefore invalid and liable to be quashed in favour of the assessee. en-us Tue, 27 Aug 2024 00:00:00 +0530 Thu, 11 Jun 2026 19:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469262 Faceless reassessment procedure under Section 151A is mandatory for notices under Sections 148A(b), 148A(d) and 148, and applies from initiation through the final order. Where the Jurisdictional Assessing Officer bypasses the notified faceless allocation mechanism and directly issues the reassessment notice and order, the proceedings are vitiated. No separate proof of prejudice is required once the statutory procedure is not followed. The notices and the order were therefore invalid and liable to be quashed in favour of the assessee. Case-Laws Income Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469262