ITAT Chandigarh Quashed Reassessment Due to JAO Issuing Notice Post-Faceless Mandate

Biru Sharma Vs ITO (ITAT Chandigarh) The appeal before the Income Tax Appellate Tribunal, Chandigarh Bench arose from an order of the Commissioner of Income Tax (Appeals) dated 28.02.2025 for Assessment Year 2017–18. At the outset, the assessee challenged the sustainability of the reassessment proceedings on jurisdictional grounds. It was submitted that the notice under Section 148 of the Income Tax Act, 1961 had been issued on 30.03.2022 by the jurisdictional Assessing Officer, whereas, in terms of the notification issued by the Ministry of Finance dated 29.03.2022, such notice was required...