S. 153C : Assessment-Income of any other person-Search-Insolvency and Bankruptcy Code, 2016-Resolution Plan-Extinguishment of dues-Once a resolution plan is approved by the NCLT, all claims not part of the plan, including statutory dues for the pre-CIRP period, stand extinguished-The Revenue cannot initiate or continue proceedings for such a period post-approval. [S.. 132,. 133, 142(1), 143(2), 143(3) Insolvency and Bankruptcy Code, 2016, 31]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-Vitiated for want of jurisdiction. [S.148, 148A(b), 148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notices under sections 148 and 148A issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-Held to be without jurisdiction and invalid. [S.148, 148A(b), 148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Central charge-Reassessment proceedings under sections 148 and 148A initiated by Jurisdictional Assessing Officer-Invalid as jurisdiction vests with Faceless Assessing Officer under scheme notified through Notification No. 18/2022-Exclusion for ‘central charges’ not applicable. [S.144B, 148, 148A(b), 148A(d) Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notices and order under sections 148A and 148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) as required by scheme under section 151A-Proceedings held invalid and without jurisdiction. [S.148, 148A(b), 148A(b),Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) as required by scheme under section 151A; notice held to be without jurisdiction and quashed. [S.148, 148A(b), 148A(d), Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Reassessment notice issued by Jurisdictional Assessing Officer (JAO) held invalid as per section 151A and the notified scheme, which mandates issuance by a Faceless Assessing Officer (FAO). [S. 148, 148A(b), 148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-Mandatory scheme under section 151A not followed-Proceedings vitiated for want of jurisdiction. [S. 119, 148, 148A(b),148A(d), Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Notices issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer-Procedure mandatory even for cases under ‘central charges’-Notices quashed. [S. 119, 144B, 147, 148, 148A(b), 148A(d), Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Notice for reassessment issued by Jurisdictional Assessing Officer is invalid; jurisdiction lies exclusively with Faceless Assessing Officer under faceless scheme. [S 148, 148A(b), 148A(d), Art. 226]]