JAO cannot Sections 148A & 148 Notices Post–Notification 18/2022

Venkata Ramanamma Sakamuri Vs ITO (ITAT Hyderabad)

Reassessment Declared Void Ab Initio: ITAT Hyderabad Holds JAO Had No Authority to Issue Notices under Sections 148A and 148 Post–Notification 18/2022

The ITAT Hyderabad held that the reassessment framed for AY 2019–20 was invalid and void ab initio because the Jurisdictional Assessing Officer (ITO, Ward-1, Nellore), rather than the Faceless Assessing Officer (FAO)Please become a Premium member. If you are already a Premium member, login here to access the full content.