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    <title>2026 (4) TMI 1897 - ITAT KOLKATA</title>
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    <description>Assessment orders issued by the National Faceless Assessment Centre for income escaping assessment before 29.03.2022 lacked jurisdiction because the notification authorising the Centre to conduct such faceless assessments took effect only on that date. Orders passed on 08.03.2022 were therefore without legal authority and were quashed in favour of the assessee.</description>
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      <description>Assessment orders issued by the National Faceless Assessment Centre for income escaping assessment before 29.03.2022 lacked jurisdiction because the notification authorising the Centre to conduct such faceless assessments took effect only on that date. Orders passed on 08.03.2022 were therefore without legal authority and were quashed in favour of the assessee.</description>
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