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Section 148 Notice by Local AO Invalid Under 2022 Scheme
Case Law Details
- Case Name
- CPT Elecy System Employees Coop T & C Society 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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CPT Elecy System Employees Coop T & C Society Vs ITO (ITAT Chennai)
JAO-Issued 148 After 29-03-2022 Is Void — Faceless Mandate Prevails; Reassessment Quashed
Chennai ITAT quashed the reassessment of CPT Elecy System Employees Coop T & C Society for AY 2020-21, holding that the notice u/s 148 dated 30-03-2024 issued by the Jurisdictional AO (JAO) was invalid ab initio, having been issued in breach of the e-Assessment of Income Escaping Assessment Scheme, 2022 notified by CBDT on 29-03-2022.
The Tribunal noted that post-notification, issuance of notice u/s 148 must man...
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