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Faceless Reassessment Is Mandatory: Chennai ITAT Sets Aside 69A Addition Despite Cash Deposits
Case Law Details
- Case Name
- Manoranjani Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Chennai
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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...

