Faceless Assessment Prevails: JAO’s Reassessment Notice Invalid, Revival If SC amends Law

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 which mandates that i...