JAO Can’t Reopen After Faceless Regime: ITAT Hyderabad Quashes s.148 Notices in 4 Appeals

Smt. Lingamgunta Adilaxmi Vs ITO (ITAT Hyderabad) Hyderabad ITAT ‘B’ Bench, in a common consolidated order dated 24.12.2025, allowed four appeals—Smt. Lingamgunta Adilaxmi (ITA 1317/Hyd/2025, AY 2015-16), Shri Raghu Alekh Barli (ITA 915/Hyd/2025, AY 2018-19), Sanzyme Pvt. Ltd. (ITA 1487/Hyd/2025, AY 2019-20) and Shri Bikaram Pushpender (ITA 1606/Hyd/2025, AY 2018-19)—by quashing reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) after 29.03.2022. The Tribunal held that pursuant to CBDT Notification No.18/2022 dated 29.03.2022 issued u/s 151A, all actions u...