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Notice by JAO After Faceless Scheme Invalid: Chennai ITAT Quashes Reassessment
Case Law Details
- Case Name
- Navasakthi Townships Developers Private Limited Vs ACIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
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Navasakthi Townships Developers Private Limited Vs ACIT (ITAT Chennai)
148 Notice by JAO After Faceless Notification = Void Ab Initio, Rules Chennai ITAT
Chennai ITAT ‘B’ Bench in Navasakthi Townships Developers Pvt Ltd vs ACIT, Circle-1, Cuddalore (ITA No.2921/Chny/2025, AY 2015-16, order dated 23-12-2025) held that reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) after 29-03-2022 are invalid, as they violate the mandatory faceless reassessment framework prescribed u/s 151A pursuant to CBDT Notification dated 29-03-2022.
Assessee-company had not filed ROI f...

