Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits

Manoranjani Vs ITO (ITAT Chennai) Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits Chennai ITAT ‘B’ Bench in Manoranjani vs ITO, Non-Corp Ward-8(1), Chennai (ITA No.2920/Chny/2025, AY 2017-18, order dated 23-12-2025) held that reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) after 29-03-2022 are void ab initio, being in violation of the mandatory faceless reassessment scheme u/s 151A read with CBDT Notification dated 29-03-2022. Assessee, an individual running a petrol bunk, had filed ROI declaring income of ₹6...