https://www.taxtmi.com/caselaws?id=472196 Section 148 notices issued by jurisdictional Assessing Officers, rather than through the faceless reassessment regime, were treated as inconsistent with Section 151A and the applicable notification. Applying the stated jurisdictional precedent and co-ordinate bench approach, invalid initiation of reassessment also defeated the consequential reassessment and related addition. The deletion of the addition was therefore sustained. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 01 Oct 2026 22:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472196 Section 148 notices issued by jurisdictional Assessing Officers, rather than through the faceless reassessment regime, were treated as inconsistent with Section 151A and the applicable notification. Applying the stated jurisdictional precedent and co-ordinate bench approach, invalid initiation of reassessment also defeated the consequential reassessment and related addition. The deletion of the addition was therefore sustained. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472196