Notice by JAO After Faceless Scheme Invalid: Chennai ITAT Quashes Reassessment

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...