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Tribunal Upholds JAO Reassessment Despite Faceless Procedure Requirement
Case Law Details
- Case Name
- ITO Vs Ajit Singh (ITAT Agra)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013
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ITO Vs Ajit Singh (ITAT Agra)
Faceless vs Technical Constraints: Tribunal Backs JAO Under 17.03.2022 Circular -CIT(A)’s Non-Est Finding Overturned
Revenue appealed against CIT(A)-NFAC’s order which had quashed reassessment as non-est on the ground that assessment pending as on 01.04.2021 must be completed only through faceless procedure u/s 144B, relying on CBDT Instruction F.No.187/3/2020-ITA-I dated 31.03.2021. Assessee had not filed return for AY 2013-14; JAO issued notice u/s 148 on 30.03.2021, framed reassessment u/s 144 r.w.s.147 on 30.03.2022 making additions aggregating to Rs.3.81 ...
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