{"id":2448,"date":"2025-09-09T20:00:00","date_gmt":"2025-09-09T20:00:00","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=2448"},"modified":"2025-09-09T20:00:03","modified_gmt":"2025-09-09T20:00:03","slug":"income-tax-sc-judgement-dated-18-088-2025-reassessment-notices-by-jurisdictional-ao-invalid-after-faceless-regime","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/09\/09\/income-tax-sc-judgement-dated-18-088-2025-reassessment-notices-by-jurisdictional-ao-invalid-after-faceless-regime\/","title":{"rendered":"Income Tax SC Judgement Dated 18\/088\/2025 &#8211; Reassessment notices by Jurisdictional AO invalid after Faceless Regime\u00a0"},"content":{"rendered":"\n<p><em>Case of ITO vs Prakash Padurang Patil, Supreme Court Judgement Dated 18<sup>th<\/sup>\u00a0August 2025.<\/em>\u00a0The 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.\u00a0The 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.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1AEahf9bj-IIJdBG69pk80xpbZixGC2kP\/view?usp=sharing\"><em>(Link: SC Judgement Dated 18\/08\/2025)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of ITO vs Prakash Padurang Patil, Supreme Court Judgement Dated 18th\u00a0August 2025.\u00a0The apex court has dismissed the income-tax department [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-2448","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Income Tax SC Judgement Dated 18\/088\/2025 - Reassessment notices by Jurisdictional AO invalid after Faceless Regime\u00a0 - Bhatia Bhola &amp; 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