https://www.taxtmi.com/caselaws?id=470940 Reassessment notices under Section 148 in cases assigned to Central Charges must be issued through automated allocation under the faceless mechanism prescribed by Sections 144B and 151A and the e-Assessment of Income Escaping Assessment Scheme, 2022. The exclusion for assessment orders in Central Charges does not extend to the issuance of reassessment notices. Section 124(3) limits objections to territorial jurisdiction and does not bar a challenge to an Assessing Officer's inherent statutory lack of authority. Such jurisdiction cannot arise through acquiescence, waiver, or delayed objection. Notices issued outside the mandatory faceless mechanism are invalid, and reassessment orders based on them are void. en-us Wed, 24 Dec 2025 00:00:00 +0530 Fri, 14 Aug 2026 07:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470940 Reassessment notices under Section 148 in cases assigned to Central Charges must be issued through automated allocation under the faceless mechanism prescribed by Sections 144B and 151A and the e-Assessment of Income Escaping Assessment Scheme, 2022. The exclusion for assessment orders in Central Charges does not extend to the issuance of reassessment notices. Section 124(3) limits objections to territorial jurisdiction and does not bar a challenge to an Assessing Officer's inherent statutory lack of authority. Such jurisdiction cannot arise through acquiescence, waiver, or delayed objection. Notices issued outside the mandatory faceless mechanism are invalid, and reassessment orders based on them are void. Case-Laws Income Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470940