Faceless Assessment Scheme Mandatory for Section 148 Notices

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 cited  including Ma...