No Concurrent Jurisdiction Between FAO and JAO Under Reassessment Law: ITAT Visakhapatnam

Vikram Brahmendra Satyajit Mulpuri Vs ITO (ITAT Visakhapatnam) JAO Has No Role Post Faceless Regime: Visakhapatnam ITAT Quashes Reassessment Issued u/s 148 Outside s.151A & 144B Framework Visakhapatnam ITAT quashed reassessment proceedings in Vikram Brahmendra Satyajit Mulpuri vs. ITO, Ward-3(1), Vijayawada (ITA No.534/Viz/2025, AY 2020-21, order dated 19.12.2025) on the jurisdictional ground of violation of faceless regime. The Tribunal held that after the introduction of Section 151A and the E-Assessment of Income Escaping Assessment Scheme, 2022, only the Faceless Assessing Officer ...