https://www.taxtmi.com/caselaws?id=797240 Reassessment disputes concern the validity of notices, sanction by the specified authority, and whether jurisdictional Assessing Officers may issue notices instead of the prescribed faceless mechanism or competent Faceless Assessment Officers. The issues also cover the effect of subsequent amending legislation on pending reassessment litigation, including the Finance Act 2021 changes to the reassessment framework and insertion of section 147A. The appeals were disposed of under an earlier Supreme Court order and remitted to the respective High Courts for decision in accordance with that order. en-us Fri, 14 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 08:20:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797240 Reassessment disputes concern the validity of notices, sanction by the specified authority, and whether jurisdictional Assessing Officers may issue notices instead of the prescribed faceless mechanism or competent Faceless Assessment Officers. The issues also cover the effect of subsequent amending legislation on pending reassessment litigation, including the Finance Act 2021 changes to the reassessment framework and insertion of section 147A. The appeals were disposed of under an earlier Supreme Court order and remitted to the respective High Courts for decision in accordance with that order. Case-Laws Income Tax Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797240