Reassessment Quashed for Faceless Regime Breach: JAO-Issued Notices Invalid

Balguri Rajeshwar Rao Vs ITO (ITAT Hyderabad) Reassessment Quashed for Breach of Faceless Regime — JAO-Issued Notices Invalid The Hyderabad Bench of the ITAT quashed the reassessment for AY 2016-17 holding that the Jurisdictional Assessing Officer (JAO) had issued the show-cause notice under section 148A(b), passed the order under section 148A(d), and issued the section 148 notice himself, without following the mandatory faceless procedure prescribed under sections 144B and 151A read with CBDT’s notifications. Relying on binding jurisdictional precedent—especially Kankanala Ravindra Redd...