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JAO-Issued Section 148 Notice Invalid: ITAT Chennai Quashes Reassessment
Case Law Details
- Case Name
- Shankar Sangeetha Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Shankar Sangeetha Vs ITO (ITAT Chennai)
31.03.2022 JAO-Issued 148 Notice Invalid: Chennai ITAT Quashes Reassessment & Penalty
Assessee challenged reassessment solely on the legal ground that the 148 notice dated 31.03.2022 was issued by the Jurisdictional AO, even though CBDT Notification under Sec.151A dated 29.03.2022 mandated that all 148/148A notices must thereafter be issued only by the Faceless Assessment Unit. Tribunal examined the notice & relied on the table of High Court precedents, especially the Madras High Court Division Bench ruling in Mark Studio India (...
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