Faceless Means Faceless: JAO-Issued 148 Notice Invalid, Says ITAT Hyderabad

Vinod Ojha Vs ITO (ITAT Hyderabad) Hyderabad Tribunal examined validity of reassessment proceedings initiated by JAO by issuing notice u/s 148A(b) & final notice u/s 148 dated 28.07.2022, both issued in violation of the mandatory Faceless Reassessment Scheme notified vide CBDT Notification Nos.15/2022 & 18/2022. Tribunal noted from the record that the earlier notice dated 30.06.2021 was treated as 148A(b) notice pursuant to the directions of the Supreme Court in UOI vs Ashish Agarwal. However, the subsequent notices were again issued by the JAO & not the Faceless Assessing Officer,...