Madras High Court Invalidates Reassessment Issued by Jurisdictional Assessing Officer, Mandates Faceless Assessment Scheme

The core controversy in this judicial analysis revolves around the statutory validity of reassessment proceedings initiated against an assessee by a local tax authority. The fundamental question posed before the Madras High Court in the case of Perur Builders Private Limited Vs ITO was whether the tax department is legally permitted to conduct reassessment actions manually through the Jurisdictional Assessing Officer, or if they are strictly bound to operate within the mandatory framework of the Faceless Assessment Scheme.