Faceless means faceless – ITAT Hyderabad quashes reassessment by local AO as void- JAO had no power post-2022 Scheme

Vijay Kumar Kamdar Vs ITO (ITAT Hyderabad)

Assessee, an individual from Adilabad, challenged the order of CIT(A)-NFAC, Delhi dated 12-03-2025 confirming reassessment framed u/s 147 r.w.s 144B on the ground that the notice u/s 148A(b) was issued by the Jurisdictional Assessing Officer (JAO) & not by the Faceless Assessing Officer (FAO) as mandated under the Faceless Jurisdiction of Income-tax Authority Scheme, 2022.

Facts

The JAO issued notice u/s 148A(b) on 03-03-2023, passed order u/s 148A(d) on 22-03-2023, & issued notice u/s 148 on 23-03-2023, all in

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