Section 148 Notice Issued by Jurisdictional AO was Without Authority: ITAT Chandigarh

Gurcharan Kaur Vs ITO (ITAT Chandigarh) The Chandigarh Bench of the Income Tax Appellate Tribunal examined the validity of a reassessment order for assessment year 2015–16, challenged by the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, dated 26 August 2025. At the outset, the assessee confined the challenge to the jurisdictional defect in issuance of notice under Section 148 of the Income Tax Act. It was argued that the notice dated 7 April 2022 was issued by the jurisdictional Assessing Officer instead of a Faceless Assessing Officer, contrary to the notific...