JAO Vs Faceless Regime: Reassessment Falls for Breach of Section 151A

Mercy Chandira Vs ITO (ITAT Chennai)

ITAT Chennai quashed reassessment proceedings where notice u/s 148 & order u/s 148A(d) were issued by the Jurisdictional Assessing Officer (JAO) after 29.03.2022, contrary to the mandatory faceless procedure prescribed u/s 151A read with the e-Assessment of Income Scheme, 2022. Tribunal held that once the faceless scheme came into force, issuance of notice u/s 148 & allied proceedings had to be through the faceless mechanism & not by JAO. Following decisions of Telan

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