https://www.taxtmi.com/caselaws?id=472177 Reassessment proceedings under the amended framework require prior compliance with Section 148A, including an opportunity for the assessee, and must use the faceless mechanism. A jurisdictional assessing officer cannot initiate reopening under the former procedure after that framework applies. Reopening commenced under the unamended process, without the mandatory preliminary procedure and faceless route, is without jurisdiction and unsustainable in law. en-us Mon, 04 Mar 2024 00:00:00 +0530 Thu, 01 Oct 2026 12:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472177 Reassessment proceedings under the amended framework require prior compliance with Section 148A, including an opportunity for the assessee, and must use the faceless mechanism. A jurisdictional assessing officer cannot initiate reopening under the former procedure after that framework applies. Reopening commenced under the unamended process, without the mandatory preliminary procedure and faceless route, is without jurisdiction and unsustainable in law. Case-Laws Income Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472177