Held that it is mandatory for the faceless Assessment Officer to issue the notices, and issuance thereof by the jurisdictional Assessing Officer would make the notice invalid.(AY.2015-16)
TVS Credit Services Ltd. v. Dy. CIT (2026) 484 ITR 622 (Mad)(HC)
S. 151A: Faceless assessment scheme-Jurisdiction to issue notice of reassessment lies with the faceless Assessment Officer, not the jurisdictional Assessing Officer-Notice and consequential order invalid.[S. 147, 148, 148A(b) 148A(d), Art.226]
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