https://www.taxtmi.com/caselaws?id=471138 Faceless reassessment initiated and completed before the e-Assessment of Income Escaping Assessment Scheme, 2022 came into force lacked statutory authority under Sections 151A and 144B. Where reassessment notices predated 29 March 2022, the faceless mechanism was unavailable because the scheme authorising that mode had not yet been notified. The resulting reassessment order was therefore without jurisdiction and void, requiring it to be quashed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471138 Faceless reassessment initiated and completed before the e-Assessment of Income Escaping Assessment Scheme, 2022 came into force lacked statutory authority under Sections 151A and 144B. Where reassessment notices predated 29 March 2022, the faceless mechanism was unavailable because the scheme authorising that mode had not yet been notified. The resulting reassessment order was therefore without jurisdiction and void, requiring it to be quashed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471138