https://www.taxtmi.com/caselaws?id=796568 Faceless reassessment schemes under section 151A require proceedings, including orders under section 148A(d) and notices under section 148, to be initiated through automated allocation in the faceless manner prescribed by section 144B. The notes state that, following commencement of those schemes, a Jurisdictional Assessing Officer cannot issue those instruments outside the mandatory faceless mechanism. Departure from the prescribed statutory mode invalidates initiation and nullifies consequential reassessment proceedings. Accordingly, an order under section 148A(d) and notice under section 148 issued by the Jurisdictional Assessing Officer are described as illegal, leaving the reassessment without valid jurisdiction. en-us Fri, 16 Jan 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796568 Faceless reassessment schemes under section 151A require proceedings, including orders under section 148A(d) and notices under section 148, to be initiated through automated allocation in the faceless manner prescribed by section 144B. The notes state that, following commencement of those schemes, a Jurisdictional Assessing Officer cannot issue those instruments outside the mandatory faceless mechanism. Departure from the prescribed statutory mode invalidates initiation and nullifies consequential reassessment proceedings. Accordingly, an order under section 148A(d) and notice under section 148 issued by the Jurisdictional Assessing Officer are described as illegal, leaving the reassessment without valid jurisdiction. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796568