Reassessment Quashed as Section 148 Notice Issued by Wrong Authority: ITAT Chandigarh

ITO Vs Deepak Goyal (ITAT Chandigarh) The Income Tax Appellate Tribunal dismissed the Revenue’s appeal for AY 2018-19 and upheld the order of the CIT(A) quashing the reassessment proceedings. The case was reopened by issuing a notice under section 148 dated 06.04.2022 by the jurisdictional Assessing Officer. The assessee challenged the validity of the notice, contending that under the CBDT Notification dated 29.03.2022 and the faceless assessment regime, such notice ought to have been issued by a faceless Assessing Officer. The Punjab & Haryana High Court, while entertaining the writ, di...