https://www.taxtmi.com/caselaws?id=471140 Section 151A required notification of a scheme before faceless assessment, reassessment and related income-escaping assessment proceedings could be conducted. Although notices under section 142(1) were issued through the faceless regime from 13.12.2021, the faceless scheme was notified only on 29.03.2022. A reassessment order passed on 26.03.2022 under sections 147, 144 and 144B therefore lacked statutory jurisdiction, was non est, and the reassessment proceedings were quashed. en-us Wed, 20 Aug 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471140 Section 151A required notification of a scheme before faceless assessment, reassessment and related income-escaping assessment proceedings could be conducted. Although notices under section 142(1) were issued through the faceless regime from 13.12.2021, the faceless scheme was notified only on 29.03.2022. A reassessment order passed on 26.03.2022 under sections 147, 144 and 144B therefore lacked statutory jurisdiction, was non est, and the reassessment proceedings were quashed. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471140