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Faceless Assessment Scheme Mandatory for Section 148 Notices
Case Law Details
- Case Name
- Indian Medical Association – College of General Practitioners Head Quts Trust Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chennai
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Indian Medical Association – College of General Practitioners Head Quts Trust Vs ITO (ITAT Chennai)
Faceless Scheme Mandatory -148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Entire Reassessment
Assessee raised a pure legal ground challenging the validity of notice u/s 148 dt 09.03.2023, issued not by the Faceless Assessment Unit but by the Jurisdictional AO, despite CBDT Notification dated 29.03.2022 & Scheme u/s 151A mandating faceless issuance of all 148/148A notices.
Tribunal examined the notice & the long list of favourable High Court rulings cit...
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