https://www.taxtmi.com/caselaws?id=469453 Reassessment notices under Sections 148A(b), 148A(d) and 148 were treated as invalid where they were issued by the Jurisdictional Assessing Officer instead of through the faceless mechanism required by Section 151A. The Court applied the notified scheme governing faceless reassessment and held that notice under Section 148 and the preceding Section 148A steps must follow that statutory allocation of jurisdiction. Because the impugned notices, order and consequential assessment action were not issued in compliance with the prescribed procedure, the initiation of proceedings was contrary to law and could not be sustained. en-us Mon, 26 Aug 2024 00:00:00 +0530 Wed, 17 Jun 2026 17:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469453 Reassessment notices under Sections 148A(b), 148A(d) and 148 were treated as invalid where they were issued by the Jurisdictional Assessing Officer instead of through the faceless mechanism required by Section 151A. The Court applied the notified scheme governing faceless reassessment and held that notice under Section 148 and the preceding Section 148A steps must follow that statutory allocation of jurisdiction. Because the impugned notices, order and consequential assessment action were not issued in compliance with the prescribed procedure, the initiation of proceedings was contrary to law and could not be sustained. Case-Laws Income Tax Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469453