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JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals
Case Law Details
- Case Name
- Smt. Lingamgunta Adilaxmi Vs ITO (ITAT Hyderabad)
- 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 Hyderabad
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Smt. Lingamgunta Adilaxmi Vs ITO (ITAT Hyderabad)
Hyderabad ITAT ‘B’ Bench, in a common consolidated order dated 24.12.2025, allowed four appeals—Smt. Lingamgunta Adilaxmi (ITA 1317/Hyd/2025, AY 2015-16), Shri Raghu Alekh Barli (ITA 915/Hyd/2025, AY 2018-19), Sanzyme Pvt. Ltd. (ITA 1487/Hyd/2025, AY 2019-20) and Shri Bikaram Pushpender (ITA 1606/Hyd/2025, AY 2018-19)—by quashing reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) after 29.03.2022.
The Tribunal held that pursuant to CBDT Notification No.18/2022 dated 29.03.2022 issued u/s 151A, all actions u...
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