Pooja Aggarwal Vs ACIT Central (ITAT Chandigarh)
The assessee appealed against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 31 July 2025, for Assessment Year 2021-22. The assessment had been framed under Section 147 on 12 March 2025, following a departmental search conducted on 4 November 2022. The case was centralized under Section 127 on 28 July 2023. Subsequently, a notice under Section 148 was issued on 29 December 2023 by G Poojitha, DCIT/ACIT (Central), Shimla, who was the Jurisdictional Assessing Officer (JAO). The assessee had filed a return declaring income of ₹13.34 lakh on 30 January 2024. Based on search findings, the AO made a substantive addition of ₹16.21 lakh and a protective addition of ₹10.95 lakh. The CIT(A) confirmed these additions, prompting the assessee’s appeal before the ITAT.
The assessee’s principal legal contention was that the reopening was invalid because the Section 148 notice was issued by the JAO instead of the Faceless Assessing Officer (FAO), in violation of Section 151A and CBDT Notification No. 18/2022 dated 29 March 2022. The assessee relied on several High Court rulings, arguing that issuance of a notice by JAO vitiates the entire assessment proceedings. The CIT-DR did not dispute that the notice had been issued by JAO but argued that the issue was under consideration by the Supreme Court.
