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Section 148A(d) Order Passed by Jurisdictional AO Held Without Authority: ITAT Chandigarh
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 1522
- Case Name
- Usha Bansal Vs ITO (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Chandigarh
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Usha Bansal Vs ITO (ITAT Chandigarh)
Reassessment Quashed for AY 2019-20: Section 148A(d) Order Passed by Jurisdictional AO Held Without Authority
The Chandigarh Bench (SMC) of the ITAT quashed the reassessment proceedings for AY 2019-20 after accepting an additional legal ground raised by the assessee. The Tribunal held that the order passed under section 148A(d) on 31.03.2023 was invalid since it was issued by the jurisdictional Assessing Officer instead of the Faceless Assessing Officer, as mandatorily required under the CBDT Notification dated 29.03.2022.
The Tribunal perm...
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