Madras HC Quashes Reassessment Notice Issued by JAO for Violating Faceless Regime

Parankusam Sri Perumundhur Gopalakrishnan Vs PCIT (Madras High Court) Madras High Court Sets Aside Reassessment Notice Issued by Jurisdictional Assessing Officer (JAO) — Upholds Mandatory Faceless Regime Appellant challenged the order of a Single Judge dated 09.07.2025 which had upheld the reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO). Appellant contended that the notice dated 05.03.2025 issued by the JAO for reopening the assessment was void ab initio, since under the current Faceless Assessment & Reassessment Scheme, all such proceedings must be initi...