Notification 45/2025 merges 31 previous customs notifications into a single reference, continuing most exemptions and simplifying trade procedures from 1st November 2025.
A detailed guide to scrutiny assessments under Section 143(2) — learn how cases are selected, how to respond under the faceless scheme, and remedies after assessment.
Karnataka High Court quashed reassessment notices and orders for AY 2020-21, ruling they were issued without proper statutory jurisdiction under the framework of Section 151A. The ruling reinforces that procedural non-compliance in the faceless scheme voids the notices, while granting Revenue liberty to revive the case post-Supreme Court verdict.
The High Court allowed the petition, ruling that the reassessment proceedings were initiated without jurisdiction because they contravened the procedural requirements of Sec. 151A of the Income Tax Act. This key takeaway reiterates the requirement for strict procedural adherence in the faceless regime, while preserving the Revenues right to revive the case post-Apex Court clarity.
