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]

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]