ITAT Quashes JAO-Issued 148 Notice: Only Faceless Unit Has Jurisdiction

Chellappan Sankaranathan Vs ACIT (ITAT Chennai) ITAT Chennai Strikes Down JAO Issued 148 Notice- Only Faceless Unit Has Jurisdiction Post-2022 Chennai ITAT has quashed a reassessment proceeding, holding that a notice issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessment Unit was without jurisdiction & therefore invalid. Assessee was issued a notice u/s 148 dated 27.03.2023 by the ITO, International Taxation, Madurai. He objected to the validity of the reassessment on the ground that, by virtue of the CBDT Notification dt 29.03.2022 introducing the e-Assess...