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JAO-Issued Section 148 Notice Held Void Under Faceless Scheme
Case Law Details
- Case Name
- Albert Sheela Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
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Albert Sheela Vs ITO (ITAT Chennai)
Reopening Crashes on Faceless Rock: ITAT Chennai Quashes 148 Notice Issued by JAO Post 29-03-2022
Chennai ITAT ‘B’ Bench in Albert Sheela vs ITO, Ward-1, Vellore (ITA No.2831/Chny/2025, AY 2015-16, order dated 23-12-2025) held that reassessment proceedings initiated u/s 148 on 31-03-2022 by the Jurisdictional AO (JAO) are invalid and bad in law, having been issued after CBDT Notification dated 29-03-2022 introducing the e-Assessment of Income Escaping Assessment Scheme, 2022.
Assessee had not filed ROI originally; reassessment was triggered based on info...
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