https://www.taxtmi.com/caselaws?id=796952 Reassessment notices must conform to the faceless, algorithm-based assessment framework where prior rulings require that process. Where the final assessment order is already challenged before the Commissioner of Income Tax (Appeals), writ adjudication of the jurisdictional objection may render the statutory appeal redundant. The appellate authority must consider the objection to the Jurisdictional Assessing Officer's notice consistently with the applicable prior rulings, and the taxpayer must seek appropriate relief through that appeal within the stipulated period. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796952 Reassessment notices must conform to the faceless, algorithm-based assessment framework where prior rulings require that process. Where the final assessment order is already challenged before the Commissioner of Income Tax (Appeals), writ adjudication of the jurisdictional objection may render the statutory appeal redundant. The appellate authority must consider the objection to the Jurisdictional Assessing Officer's notice consistently with the applicable prior rulings, and the taxpayer must seek appropriate relief through that appeal within the stipulated period. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796952