S. 151A: Face less assessment scheme-Reassessment-Notice issued by Jurisdictional Assessing Officer (“JAO”) instead of Faceless Assessing Officer (“FAO”) is invalid; jurisdiction under the scheme is exclusive. [S. 148,148A(b),148A(d), Art 226]

S. 151A : Face less assessment scheme-Reassessment-Notice issued by Jurisdictional Assessing Officer (JAO)-As per scheme notified under Section 151A, notice for reassessment must be issued by Faceless Assessing Officer (FAO) through automated allocation-Notice issued by JAO is without jurisdiction and invalid. [S. 148, 148A(b),148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Under the scheme notified pursuant to Section 151A, a notice for reassessment can only be issued by a Faceless Assessing Officer (FAO) through automated allocation; a notice issued by the Jurisdictional Assessing Officer (JAO) is without jurisdiction and invalid. [S.148, 148A(b), 148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice for reassessment issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-Proceedings-Sanction for issue of notice-Reassessment initiated after three years-Sanction granted by authority under section 151(i) instead of higher authority under section 151(ii)-Sanction invalid. [S. 147, 148, 148A(b) 148A(d), 151(1)(151(ii), Art. 226]

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

S. 151A : Face less assessment scheme-Reassessment-Notice under section 148 and order under section 148A(d) issued by Jurisdictional Assessing Officer (JAO)-Without jurisdiction and invalid. [S. 148, 148A(b), 148A(d), Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Notice under section 148 and order under section 148A(d) issued by Jurisdictional Assessing Officer (JAO)-Non-compliance with mandatory faceless mechanism under section 151A-Reopening proceedings quashed. [S. 148, 148A(b), 148A(d), Art. 226]

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

S. 151 : Reassessment-Sanction for issue of notice-Writ petition-Alternative remedy-Where appeal and revision proceedings were already pending against a reassessment order, writ petition challenging the said order on the ground of invalid sanction under section 151 was not to be entertained as the assessee had already availed of statutory remedies. [S 144, 144B, 147, 264, Art. 226]

S. 151 : Reassessment-Sanction for issue of notice-Writ petition-Alternate remedy-Where an assessee has already filed an appeal and a revision application against an assessment order, a writ petition challenging the same order on grounds of improper sanction is not maintainable. [S. 147, 264, Art. 226]