https://www.taxtmi.com/caselaws?id=794024 Non-compliance with the faceless assessment safeguards under section 144B was treated as a jurisdictional objection going to the root of the assessment, and the Tribunal's failure to adjudicate that issue required correction. The dispute also concerned whether documentary evidence such as GST returns, banking trail and related material sufficiently established the genuineness and creditworthiness of the transactions. The matter was remitted for fresh adjudication on both the jurisdictional challenge and the merits, with the Tribunal directed to consider the evidence in full and grant proper opportunity to the assessee. en-us Fri, 19 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794024 Non-compliance with the faceless assessment safeguards under section 144B was treated as a jurisdictional objection going to the root of the assessment, and the Tribunal's failure to adjudicate that issue required correction. The dispute also concerned whether documentary evidence such as GST returns, banking trail and related material sufficiently established the genuineness and creditworthiness of the transactions. The matter was remitted for fresh adjudication on both the jurisdictional challenge and the merits, with the Tribunal directed to consider the evidence in full and grant proper opportunity to the assessee. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794024