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]]

S. 151A : Face less assessment scheme-Reassessment-Jurisdiction-Notice issued by Jurisdictional Assessing Officer-As per scheme notified under Section 151A, exclusive jurisdiction vests with Faceless Assessing Officer-Notice issued by Jurisdictional Assessing Officer held invalid and quashed. [S. 148, 148A(b), 148A(d) Art. 226]

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Notice for reassessment issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) is without jurisdiction and invalid. [S. 148, 148A(b), 148A(d), Art. 226]

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

S. 151A: Face less assessment scheme-Reassessment-Jurisdiction-Notice-Notice for reassessment issued by Jurisdictional Assessing Officer (JAO) is invalid as only Faceless Assessing Officer (FAO) has jurisdiction under scheme framed under section 151A. [S.148, 148(A)(b), 148A(d),151A(2), Art. 226]

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]