Reassessment Notice Quashed for Lack of Jurisdiction Under Faceless Scheme

Madan Lal Vs Union of India And Others (Punjab and Haryana High Court) The proceedings arose from an application seeking modification of an earlier order dated 15.09.2025 passed by the Punjab and Haryana High Court. The applicant-respondent submitted that, at the time of passing the earlier order, it was not brought to the Court’s notice—nor pleaded in the writ petition—that the appeal filed by the petitioner before the Commissioner of Income Tax (Appeals) had already been disposed of on 19.03.2025. By that appellate order, the assessment order dated 19.05.2023 had been set aside with di...