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Post-2022 Reassessment Fails for Non-Compliance with Faceless Scheme
Case Law Details
- Case Name
- Vijay Kumar Patil Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Hyderabad
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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), ...
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