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Faceless Assessment Prevails: JAO’s Reassessment Notice Invalid, Revival If SC amends Law
Case Law Details
- Case Name
- Kamaraj Priya Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Chennai
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Kamaraj Priya Vs ITO (ITAT Chennai)
JAO Vs FAO- Reassessment Falls Today, May Rise Tomorrow: Revival Allowed if SC Changes Legal Position – Faceless Mandate Prevails—But ITAT Keeps Door Open for Revenue Revival on Future SC Verdict- Reassessment Falls Today, May Rise Tomorrow: Revival Allowed if SC Changes Legal Position
Assessee challenged JAO jurisdiction in issuing notice u/s148 dated 28.03.2024. Tribunal noted from the assessment order that the impugned 148 notice was issued by ITO, Ward-1, Tiruvarur (JAO). Tribunal examined CBDT Notification dated 29.03.2022 whic...






