Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedural.

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....Retrospective deeming of the Assessing Officer for reassessment under Sections 148 and 148A was treated as curing the objection based on the identity of the officer, while Section 151A was held to be only enabling and not itself a source of faceless reassessment jurisdiction. The faceless scheme notified on 29.03.2022 applied prospectively to notices under Section 148, so a notice issued earlier could not be attacked for want of faceless jurisdiction at initiation. The later substitution of Section 144B, expressly covering reassessment, was treated as clarificatory and procedural, and omission of the old sub-section 144B(9) meant procedural lapses did not automatically void the assessment. The jurisdictional challenge was rejected; the additions for unexplained investment and cash deposits were restored for fresh examination.....