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Reassessment Notice by JAO Invalid as CBDT Faceless Scheme Mandatory post 29.03.2022
Case Law Details
- Case Name
- Smt. Vijaya Kanika Tirupati Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Hyderabad
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Smt. Vijaya Kanika Tirupati Vs ITO (ITAT Hyderabad)
Reassessment Notice by JAO Held Invalid as CBDT Faceless Scheme was Mandatory
Hyderabad Tribunal considered the legal ground challenging validity of notice issued u/s 148. Assessee submitted that both order u/s 148A(d) dated 23.03.2023 & notice u/s 148 issued on same date were passed by JAO, even though CBDT Notification No.18/2022 dated 29.03.2022 mandated that all reassessment proceedings & notices u/s 148 shall be issued only by FAO under the faceless regime. Tribunal noted that post-29.03.2022, JAO ceased to have ...
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