https://www.taxtmi.com/caselaws?id=469536 Faceless assessment under the Income-tax Act was held to apply from the notice stage under Sections 148 and 148A, so a Section 148 notice issued by the jurisdictional Assessing Officer was without jurisdiction. Reading Section 151A with the CBDT notification dated 29.03.2022 and Section 144B, the court treated the faceless mechanism as mandatory for issuance of reassessment notice. It further held that assessment proceedings begin with the show cause notice stage, and that circulars, instructions, or office memoranda cannot override the statutory scheme. On that basis, the reassessment challenge succeeded and the notice was held unsustainable. en-us Fri, 25 Jul 2025 00:00:00 +0530 Sat, 20 Jun 2026 21:58:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469536 Faceless assessment under the Income-tax Act was held to apply from the notice stage under Sections 148 and 148A, so a Section 148 notice issued by the jurisdictional Assessing Officer was without jurisdiction. Reading Section 151A with the CBDT notification dated 29.03.2022 and Section 144B, the court treated the faceless mechanism as mandatory for issuance of reassessment notice. It further held that assessment proceedings begin with the show cause notice stage, and that circulars, instructions, or office memoranda cannot override the statutory scheme. On that basis, the reassessment challenge succeeded and the notice was held unsustainable. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469536