https://www.taxtmi.com/article/detailed?id=17473 Section 147A, retrospectively inserted with effect from 1 April 2021, purports to validate reassessment notices issued by Jurisdictional Assessing Officers. Through a non-obstante clause, it overrides section 151A and judicial pronouncements, and treats the Assessing Officer for sections 148 and 148A as the jurisdictional officer rather than the National Faceless Assessment Centre. The central issue is whether prescribed faceless allocation is mandatory and whether retrospective validation can displace that procedure. en-us Mon, 28 Sep 2026 08:13:07 +0530 Mon, 28 Sep 2026 08:13:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17473 Section 147A, retrospectively inserted with effect from 1 April 2021, purports to validate reassessment notices issued by Jurisdictional Assessing Officers. Through a non-obstante clause, it overrides section 151A and judicial pronouncements, and treats the Assessing Officer for sections 148 and 148A as the jurisdictional officer rather than the National Faceless Assessment Centre. The central issue is whether prescribed faceless allocation is mandatory and whether retrospective validation can displace that procedure. Articles Income Tax Mon, 28 Sep 2026 08:13:07 +0530 https://www.taxtmi.com/article/detailed?id=17473