https://www.taxtmi.com/caselaws?id=796568 Faceless reassessment schemes issued under section 151A require initiation of proceedings, including orders under section 148A(d) and notices under section 148, through automated allocation and the mandatory faceless mechanism under section 144B. A Jurisdictional Assessing Officer cannot initiate such proceedings outside that prescribed mode after the schemes commenced. Departure from the mandatory statutory procedure invalidates the initiation and deprives the consequential reassessment of valid jurisdiction. Accordingly, an order under section 148A(d) and notice under section 148 issued by a Jurisdictional Assessing Officer are illegal, and the resulting reassessment is liable to be quashed. 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 issued under section 151A require initiation of proceedings, including orders under section 148A(d) and notices under section 148, through automated allocation and the mandatory faceless mechanism under section 144B. A Jurisdictional Assessing Officer cannot initiate such proceedings outside that prescribed mode after the schemes commenced. Departure from the mandatory statutory procedure invalidates the initiation and deprives the consequential reassessment of valid jurisdiction. Accordingly, an order under section 148A(d) and notice under section 148 issued by a Jurisdictional Assessing Officer are illegal, and the resulting reassessment is liable to be quashed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796568