Non‑Faceless Income Tax Reassessment Notices U/S Are Invalid: ITAT

The ITAT has held that reassessment notices issued under Sections 147/148 which do not follow the faceless procedure mandated by the Income Tax Act (for jurisdictions where faceless adjudication is applicable) are invalid. In the case at hand, the AO issued a conventional notice rather than via the faceless platform, and the Tribunal struck it down for non‑conformity. The decision affirms that where statutory scheme mandates faceless procedure, deviation vitiates the notice. It strengthens procedural safeguards in tax assessments and ensures that taxpayers’ rights to digital adjudication are respected.