J U D G M E N T

TABLE OF CONTENTS A. FACTUAL BACKGROUND ........................................................ 4 B. ARGUMENTS ADVANCED BY RESPECTIVE SIDES ........ 11 C. STATUTORY PROVISIONS RELEVANT TO THE FACELESS SCHEME OF ASSESSMENT ...................................... 41 D. NOTIFICATIONS AND INSTRUCTIONS PERTAINING TO THE FACELESS SCHEME OF ASSESSMENT ............................ 58 E. RATIONALE AND LEGISLATIVE INTENT UNDERLYING THE FACELESS SCHEME OF ASSESSMENT ............................ 69 F. RMS AND OTHER MODES OF SELECTION OF CASES .. 76 Signature Not Verified W.P.(C) 1968/2023 & connected matters Page 3 of 107 Digitally Signed G. ―INFORMATION‖ RELEVANT FOR ASSESSMENTS ....... 80 H. THE CONCURRENT CONFERRAL OF JURISDICTION .. 84 I. ASSESSMENT AND RE-ASSESSMENT ACTION IN LIGHT OF THE FACELESS ASSESSMENT REGIME ............................. 86 J. DISPOSITION ............................................................................ 106 YASHWANT VARMA, J.

A. FACTUAL BACKGROUND

1. This batch of writ petitions assail the validity of reassessment action initiated under Section 148 of the Income Tax Act, 19611. Although that action is impugned on various grounds, learned cou