Reassessment Quashed as Section 148 Notice Was Issued by JAO Instead of FAO

Mohd. Shoaib UR Rahman Vs ITO (ITAT Hyderabad) Reassessment Quashed Because Section 148 Notice Was Issued by Jurisdictional Assessment Officer (JAO) Instead of Faceless Assessment Officer (FAO) The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) considered an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, dated 17 July 2025. The appeal arose from an assessment order passed by the Assessing Officer under Section 147 read with Section 144B of the Income-tax Act, 1961 on 24 February 2024 for Assessment Year ...