Jurisdictional AO Cannot Issue Notice u/s 148 After Faceless Mandate: ITAT Delhi

Chirag Kirpal Vs ACIT (ITAT Delhi)

Faceless Mandate Prevails – JAO Has No Power to Issue Notice u/s 148 Post Faceless Regime- Notice by Jurisdictional AO Invalid Under s.151A: ITAT Delhi

Assessee, a Non-Resident Indian (NRI), had purchased immovable property worth ₹65 lakh in AY 2016-17 but did not file return. Based on flagged information under CBDT’s risk management strategy, AO issued notice u/s 148 on 29.03.2023. In response, Assessee filed return declaring income of only ₹2,482/-. AO disbelieved Assessee’s claim that the investment was fu

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