https://www.taxtmi.com/caselaws?id=472648 Faceless reassessment procedures require notices under Section 148, from 29 March 2022, to be issued through the statutory faceless mechanism. A jurisdictional Assessing Officer has no authority to issue notices under Sections 148A(b), 148A(d), or 148 outside that framework; reassessment founded on such notices is jurisdictionally defective and void. A bona fide misunderstanding concerning an appellate remand and an unaddressed jurisdictional ground may constitute reasonable cause for condoning a short filing delay, applying a liberal approach against technical exclusion. en-us Fri, 12 Dec 2025 00:00:00 +0530 Mon, 19 Oct 2026 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472648 Faceless reassessment procedures require notices under Section 148, from 29 March 2022, to be issued through the statutory faceless mechanism. A jurisdictional Assessing Officer has no authority to issue notices under Sections 148A(b), 148A(d), or 148 outside that framework; reassessment founded on such notices is jurisdictionally defective and void. A bona fide misunderstanding concerning an appellate remand and an unaddressed jurisdictional ground may constitute reasonable cause for condoning a short filing delay, applying a liberal approach against technical exclusion. Case-Laws Income Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472648