S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice-Notice issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer as required by scheme under section 151A is invalid-Notice also barred by limitation. [S.148,148A(b), 148A(d), 149,Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Conducting inquiry, providing opportunity before issue of notice-Notices issued by Jurisdictional Assessing Officer instead of Faceless Assessing Officer-Vitiates proceedings. [S. 148, 148A(b), 148A(d),Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Time limit for notice –Jurisdiction-For AY. 2015-16, a notice issued after the six-year period expired on 31.03.2022 is barred by limitation by virtue of the first proviso to Section 149(1)-Jurisdiction-Notice under section 148 can be issued only by a Faceless Assessing Officer, not by a Jurisdictional Assessing Officer. [S. 148,148A(b), 1488A(d), 149, Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Notice-A notice under section 148 issued by a Jurisdictional Assessing Officer (JAO) is without jurisdiction and invalid; the mandatory scheme notified under section 151A requires such notices to be issued by a Faceless Assessing Officer (FAO) through automated allocation.[S 144B, 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); invalid for violating mandatory scheme under section 151A-Time limit for notice-For AY 2013-14, notice issued after 31.03.2021 is barred by limitation. [S. 148, 148A(b),148A(d), 149, Art. 226]

S. 151A : Face less assessment scheme-Reassessment-Notice-Jurisdiction-Notice issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO)-As per section 151A and the scheme notified thereunder, JAO lacks jurisdiction-Notice invalid. [S. 148, 148A(b),148A(d) Art. 226]

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]