ITAT Chennai Declares Reassessment Notice Invalid for Violating Faceless Scheme

Sappahire Educational & Charitable Trust Vs ITO (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT), Chennai, considered appeals filed by Sappahire Educational & Charitable Trust against the orders of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, for Assessment Year (AY) 2018-19, challenging both the quantum of assessment and penalty under Section 271AAC of the Income Tax Act, 1961. The assessee primarily contested the validity of notices issued under Sections 148/148A of the Act, asserting that the notices were issued by the Jurisdictional Assessing Officer (JAO) rather th...