https://www.taxtmi.com/caselaws?id=470076 Proceedings under Sections 148A and 148 of the Income-tax Act, 1961 are required to follow the faceless mechanism prescribed under Section 151A, as implemented through the Finance Act, 2021 and Notification 18/2022. The legal position described in the notes treats initiation by the jurisdictional Assessing Officer, rather than through the prescribed faceless process, as a jurisdictional and procedural illegality. Pending Supreme Court challenges, without an interim stay, do not displace that position. Consequently, proceedings and consequential orders based on such invalid initiation are liable to be set aside and 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 Proceedings under Sections 148A and 148 of the Income-tax Act, 1961 are required to follow the faceless mechanism prescribed under Section 151A, as implemented through the Finance Act, 2021 and Notification 18/2022. The legal position described in the notes treats initiation by the jurisdictional Assessing Officer, rather than through the prescribed faceless process, as a jurisdictional and procedural illegality. Pending Supreme Court challenges, without an interim stay, do not displace that position. Consequently, proceedings and consequential orders based on such invalid initiation are liable to be set aside and quashed. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470076