https://www.taxtmi.com/caselaws?id=470076 Faceless reassessment under section 151A requires proceedings for issuance of notice and prior enquiry under sections 148A and 148 to be conducted through the prescribed faceless mechanism. Initiation by the jurisdictional Assessing Officer instead of that mechanism constitutes a jurisdictional and procedural defect. Consistent High Court decisions treating such initiation as invalid remain binding unless stayed, and pending Supreme Court challenges without interim protection do not alter that position. Consequently, reassessment proceedings initiated outside the mandated faceless process, along with consequential orders, are liable to be quashed. en-us Mon, 04 Aug 2025 00:00:00 +0530 Tue, 14 Jul 2026 19:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470076 Faceless reassessment under section 151A requires proceedings for issuance of notice and prior enquiry under sections 148A and 148 to be conducted through the prescribed faceless mechanism. Initiation by the jurisdictional Assessing Officer instead of that mechanism constitutes a jurisdictional and procedural defect. Consistent High Court decisions treating such initiation as invalid remain binding unless stayed, and pending Supreme Court challenges without interim protection do not alter that position. Consequently, reassessment proceedings initiated outside the mandated faceless process, along with consequential orders, are liable to be quashed. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470076