JAO-Issued Section 148 Notice Held Void Under Faceless Scheme

Albert Sheela Vs ITO (ITAT Chennai) Reopening Crashes on Faceless Rock: ITAT Chennai Quashes 148 Notice Issued by JAO Post 29-03-2022 Chennai ITAT ‘B’ Bench in Albert Sheela vs ITO, Ward-1, Vellore (ITA No.2831/Chny/2025, AY 2015-16, order dated 23-12-2025) held that reassessment proceedings initiated u/s 148 on 31-03-2022 by the Jurisdictional AO (JAO) are invalid and bad in law, having been issued after CBDT Notification dated 29-03-2022 introducing the e-Assessment of Income Escaping Assessment Scheme, 2022. Assessee had not filed ROI originally; reassessment was triggered based on info...