Reassessment notices issued by JAO instead of FAO was not valid

Vijay Vs ITO (Madras High Court) Conclusion: Reassessment notices was quashed as the same was issued by Jurisdictional Assessment Officers (JAOs) instead of the designated Faceless Assessment Officers (FAOs). Held: Assessee had challenged the notices alleging, inter alia, that the notices were not valid on the ground that they had been issued by a Jurisdictional Assessment Officer (JAO) and not Faceless Assessment Officer (FAO). The Court relied on the precedent laid down by the Bombay High Court in the Hexaware Technologies Ltd. case and observed that non-issuance of notice by FAO would make ...