Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme

Vijay Kumar Patil Vs ITO (ITAT Hyderabad) No Cure for Jurisdictional Defect: Post-29.03.2022 s.148 Only by FAO- ITAT Hyderabad Quashes Reassessment: JAO Lacked Jurisdiction to Issue s.148 Notice Post-Faceless Regime Hyderabad ITAT ‘A’ Bench, in Shri Vijay Kumar Patil vs. ITO  (ITA No.1328/Hyd/2025, AY 2017-18, order dated 24.12.2025), allowed the assessee’s appeal on a pure jurisdictional ground and quashed the entire reassessment. The Tribunal held that the order u/s 148A(d) dated 27.03.2024 and notice u/s 148 dated 28.03.2024 were issued by the Jurisdictional Assessing Officer (JAO), ...