#Faceless Assessment Scheme

Supreme Court set aside a Rajasthan High Court order quashing a Section 148 reassessment notice, restoring the Income Tax Appellate Tribunal Jaipur’s jurisdiction to re-examine the case under the Faceless Assessment Scheme. The ruling clarifies that appellate jurisdiction under the Act remains distinct from writ jurisdiction, impacting reassessment proceedings pending before ITAT.

ITAT Delhi rules that any assessment order passed under the Faceless Assessment Scheme 2019 without issuing a show cause notice violates principles of natural justice, rendering the order void. The ruling sets a precedent that additions or disallowances cannot be sustained without affording the assessee an opportunity to be heard, impacting all faceless assessments under the Income Tax Act.

Andhra Pradesh High Court rules that jurisdictional assessing officers lack authority to issue notices under Section 147 IT Act outside the faceless assessment mechanism prescribed under Section 144B read with Section 151A.