Jurisdictional AO not authorized to issue notice u/s. 148 post faceless mechanism: ITAT Hyderabad

Krishnaveni Kokkula Vs ITO (ITAT Hyderabad)

ITAT Hyderabad held that issuance of notice under section 148 of the Income Tax Act by Jurisdictional Assessing Officer, post introduction of ‘Faceless Jurisdiction of Income tax Authorities Scheme, 2022, is bad and illegal in law. Accordingly, order passed thereon is quashed and set aside.

Facts- AO observed that the assessee, who during the subject year had carried out substantial financial transactions, viz. cash deposits of Rs. 10 lac or more in a savings bank account L: Rs. 47,80,000/; and payment of consid

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