Reopening Invalid as JAO Lacked Jurisdiction Under Faceless Scheme

Narayani Rathore Vs Assessment Unit (ITAT Agra)

ITAT Agra Quashes Reassessment Initiated by Jurisdictional AO After 29.03.2022; Faceless Scheme Violation Renders Proceedings Void

The Agra Bench of the ITAT allowed the assessee’s appeal and quashed the reassessment proceedings for AY 2018-19 on the ground of lack of jurisdiction. The Tribunal held that the notices issued under sections

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