JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022

Venkata Ramanamma Sakamuri Vs ITO (ITAT Hyderabad) Reassessment Declared Void Ab Initio: ITAT Hyderabad Holds JAO Had No Authority to Issue Notices under Sections 148A and 148 Post–Notification 18/2022 The ITAT Hyderabad held that the reassessment framed for AY 2019–20 was invalid and void ab initio because the Jurisdictional Assessing Officer (ITO, Ward-1, Nellore), rather than the Faceless Assessing Officer (FAO), had issued the notice under Section 148A(b), passed the order under Section 148A(d), and issued the notice under Section 148. The Tribunal noted that after the introduction of ...