https://www.taxtmi.com/caselaws?id=472563 Section 151A permits a faceless scheme for proceedings under Section 148A, but the notified e-Assessment Scheme and Section 144B require automated allocation only for assessment, reassessment or recomputation under Section 147 and issuance of a Section 148 notice. Until a notified scheme extends to the preliminary Section 148A stage, the jurisdictional Assessing Officer may issue the Section 148A(b) notice and pass the Section 148A(d) order; the ensuing assessment must follow the faceless mechanism. For AY 2017-18, the ten-year limitation under Section 149(1)(b) applies where recorded escaped income exceeds the statutory threshold, and the preserved earlier-law limitation does not bar notice on facts involving cash transactions and immovable-property sale. en-us Fri, 24 Jan 2025 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472563 Section 151A permits a faceless scheme for proceedings under Section 148A, but the notified e-Assessment Scheme and Section 144B require automated allocation only for assessment, reassessment or recomputation under Section 147 and issuance of a Section 148 notice. Until a notified scheme extends to the preliminary Section 148A stage, the jurisdictional Assessing Officer may issue the Section 148A(b) notice and pass the Section 148A(d) order; the ensuing assessment must follow the faceless mechanism. For AY 2017-18, the ten-year limitation under Section 149(1)(b) applies where recorded escaped income exceeds the statutory threshold, and the preserved earlier-law limitation does not bar notice on facts involving cash transactions and immovable-property sale. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472563