https://www.taxtmi.com/caselaws?id=797673 Faceless reassessment jurisdiction under Section 151A requires a notified scheme authorising faceless assessment, reassessment and issuance of income-escaping assessment notices. Where the notice under Section 148 and consequential statutory, show-cause and reassessment proceedings were initiated and substantially conducted before notification of the e-Assessment of Income Escaping Assessment Scheme, 2022, the statutory authority to proceed facelessly was unavailable when jurisdiction was assumed. Passing the reassessment order after notification does not cure that defect. Such proceedings and the resulting reassessment order are void ab initio and bad in law. en-us Tue, 04 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797673 Faceless reassessment jurisdiction under Section 151A requires a notified scheme authorising faceless assessment, reassessment and issuance of income-escaping assessment notices. Where the notice under Section 148 and consequential statutory, show-cause and reassessment proceedings were initiated and substantially conducted before notification of the e-Assessment of Income Escaping Assessment Scheme, 2022, the statutory authority to proceed facelessly was unavailable when jurisdiction was assumed. Passing the reassessment order after notification does not cure that defect. Such proceedings and the resulting reassessment order are void ab initio and bad in law. Case-Laws Income Tax Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797673