Section 148 Notice Invalid for Breach of Faceless Reassessment Scheme

Smt. Lalitha Kuchibhatla Vs ITO (ITAT Hyderabad) Reassessment Quashed: Notice u/s 148 Issued by Jurisdictional AO After Faceless Scheme Held Void The Hyderabad Bench (SMC) of the ITAT quashed the reassessment proceedings for AY 2016-17, holding that the notice under Section 148 and the order under Section 148A(d) issued by the Jurisdictional Assessing Officer (JAO) after 29.03.2022 were without jurisdiction and invalid. The Tribunal noted that, pursuant to CBDT Notification No. 18/2022 dated 29.03.2022 issued under Section 151A, all reassessment proceedings and notices under Section 148 after ...