Case of ITO vs Prakash Padurang Patil, Supreme Court Judgement Dated 18th August 2025. The apex court has dismissed the income-tax department special leave petition (SLP) against an order passed by the Bombay High Court, which quashed a reassessment notice. The judgement reinforces the sanctity of the faceless assessment regime, making it clear that jurisdictional officers cannot issue reassessment notices once the scheme has been operationalised. It also reiterates that a sanction from the correct authority is a mandatory safeguard when notices are issued beyond the three-year limitation period.