148A after Judgement of Telengana HC

1. What will happen to cases below Rs 50 lacs beyond 3 years ? 2. What will happen to cases where approvals were granted but notices u/s 148A were neven issued ? 3. What will happen to cases which are now time barred ?

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  Scrutiny Notice under section 143(2) for AY 2020-2021 not mentions CASS/Manual selection whether valid

Dear Sir, Scrutiny Notice under section 143(2) for AY 2020-2021 does not mentions whether selection of return of income is selected for scrutiny is under CASS/Manual. Whether case has been selected for scrutiny under CASS or Manual, has been a practice from the department for past many years and also been mentioned in the instruction issued by the CBDT vide F.No. 225/157 /2017 /ITA.11 dated 23 June 2017 (attached). Whether Scrutiny Notice issued under section 143(2) for AY 2020-2021 valid in terms of above instructions & guidelines under the income tax act?

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  When the assessment is made as per the Face less Scheme , Which will be Jurisdictional Appellate Tribunal /High Court orders will be binding on the Assessing Officer ?

in the case of a faceless asst/appeal , which will be jurisdictional itat/HC whose orders/judgements will be binding on the officer? a] as per address of Assessee or b] address of officer ?

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