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 148A(b), 148A(d), and 148 by the Jurisdictional Assessing Officer (JAO) were invalid, as they were issued after the CBDT notified the Faceless Income Escaping Assessment Scheme, 2022 on 29.03.2022 under section...