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Post-2022 Reassessment Fails for Ignoring Faceless Procedure
Case Law Details
- Case Name
- ESI Hospital Employees Cooperative Thrift & Credit Society Limited Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Chennai
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ESI Hospital Employees Cooperative Thrift & Credit Society Limited Vs ITO (ITAT Chennai)
Reassessment Notice Issued by Jurisdictional AO Post-29-03-2022 Is Void: ITAT Chennai Quashes 148 Proceedings Under Faceless Regime
In ESI Hospital Employees Co-operative Thrift & Credit Society Ltd. vs. ITO, (ITA No.3030/Chny/2025, AY 2016-17), the Chennai ITAT “D” Bench allowed the Assessee’s appeal and quashed the reassessment proceedings in entirety by holding that the notice u/s 148 issued by the Jurisdictional Assessing Officer (JAO) after 29-03-2022 is invalid, being c...
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