Reassessment Notice by JAO Invalid as CBDT Faceless Scheme Mandatory post 29.03.2022

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 authority to issu...