https://www.taxtmi.com/caselaws?id=796608 Section 151A requires algorithm-based random allocation for assessment and reassessment under the faceless statutory framework. A Jurisdictional Assessing Officer cannot validly issue a reassessment notice under Section 148 outside that allocation regime, and administrative instructions cannot override or dilute this statutory requirement. Reassessment notices issued contrary to the faceless allocation framework, together with consequential orders, are without jurisdiction and liable to be quashed. en-us Tue, 13 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796608 Section 151A requires algorithm-based random allocation for assessment and reassessment under the faceless statutory framework. A Jurisdictional Assessing Officer cannot validly issue a reassessment notice under Section 148 outside that allocation regime, and administrative instructions cannot override or dilute this statutory requirement. Reassessment notices issued contrary to the faceless allocation framework, together with consequential orders, are without jurisdiction and liable to be quashed. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796608