https://www.taxtmi.com/caselaws?id=796584 Mandatory faceless reassessment procedures require reassessment notices to be issued through automated allocation and a faceless mechanism. The central-charge exclusion described applies to assessment orders, not to issuance of reassessment notices, so it does not permit a Jurisdictional Assessing Officer to issue such notices outside the prescribed process. A challenge to the officer's inherent authority under the faceless regime is distinct from an objection to territorial or case-assignment jurisdiction. Accordingly, the statutory time restriction for jurisdictional objections does not bar a challenge alleging that the notice was issued without inherent jurisdiction. Non-compliance with the mandatory faceless notice mechanism renders the resulting reassessment proceedings unsustainable. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796584 Mandatory faceless reassessment procedures require reassessment notices to be issued through automated allocation and a faceless mechanism. The central-charge exclusion described applies to assessment orders, not to issuance of reassessment notices, so it does not permit a Jurisdictional Assessing Officer to issue such notices outside the prescribed process. A challenge to the officer's inherent authority under the faceless regime is distinct from an objection to territorial or case-assignment jurisdiction. Accordingly, the statutory time restriction for jurisdictional objections does not bar a challenge alleging that the notice was issued without inherent jurisdiction. Non-compliance with the mandatory faceless notice mechanism renders the resulting reassessment proceedings unsustainable. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796584