Faceless Reassessment Quashed: Notices Issued Outside Scope of Section 151A Invalid

Northroof Ventures Private Limited Vs DCIT (Karnataka High Court)

Faceless Scheme Violation –Reassessment by Jurisdictional AO Outside Section 151A Scope Quashed – Karnataka

Petitioner challenged the reassessment proceedings initiated for AY 2021-22, including the notice u/s 148A(1) dated 25.03.2025, order u/s 148A(3) dated 30.06.2025, approval u/s 151, & notice u/s 148, contending that they were issued by the jurisdictional AO in violation of Section 151A which mandates centralized allocation under the faceless assessment/reassessment scheme.

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