https://www.taxtmi.com/caselaws?id=797303 Faceless reassessment jurisdiction under Sections 147 and 144B extended to the National Faceless Assessment Centre before Notification No. 18/2022 where binding CBDT directions under Section 119 required it to complete reassessments, subject to specified exclusions. The later Section 151A notification did not invalidate reassessments completed under the earlier faceless-assessment framework. Additions for cash payments and rent income made in an ex parte assessment required fresh appellate adjudication because the assessee's continuing mental illness prevented effective participation. The first appellate authority must provide three effective opportunities to furnish supporting material before deciding those additions on merits. en-us Thu, 13 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 08:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797303 Faceless reassessment jurisdiction under Sections 147 and 144B extended to the National Faceless Assessment Centre before Notification No. 18/2022 where binding CBDT directions under Section 119 required it to complete reassessments, subject to specified exclusions. The later Section 151A notification did not invalidate reassessments completed under the earlier faceless-assessment framework. Additions for cash payments and rent income made in an ex parte assessment required fresh appellate adjudication because the assessee's continuing mental illness prevented effective participation. The first appellate authority must provide three effective opportunities to furnish supporting material before deciding those additions on merits. Case-Laws Income Tax Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797303