Post-2022 Reassessment Fails for Ignoring Faceless Procedure

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 contrary to the Fa...