https://www.taxtmi.com/caselaws?id=469466 Faceless reassessment under Section 151A and the validity of a notice under Section 148 were in issue, with the assessee contending that the jurisdictional AO lacked authority and the notice could be issued only by the Faceless Assessing Officer. The Revenue relied on pending challenge to earlier precedent, but the assessee produced a Bombay High Court order quashing the assessment order under Sections 147, 144 and 144B for the relevant year. In light of that quashing, no legally sustainable basis remained to keep the Revenue's appeal alive, and it was dismissed as infructuous. en-us Fri, 03 Jan 2025 00:00:00 +0530 Thu, 18 Jun 2026 18:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469466 Faceless reassessment under Section 151A and the validity of a notice under Section 148 were in issue, with the assessee contending that the jurisdictional AO lacked authority and the notice could be issued only by the Faceless Assessing Officer. The Revenue relied on pending challenge to earlier precedent, but the assessee produced a Bombay High Court order quashing the assessment order under Sections 147, 144 and 144B for the relevant year. In light of that quashing, no legally sustainable basis remained to keep the Revenue's appeal alive, and it was dismissed as infructuous. Case-Laws Income Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469466