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Notice Under Section 148 Invalid Due to Faceless Mandate Violation
Case Law Details
- Case Name
- Wellcare International Hospital & Research Institute Pvt. Ltd. Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Wellcare International Hospital & Research Institute Pvt. Ltd. Vs ITO (ITAT Chennai)
Reopening Quashed: Section 148 Notice by Jurisdictional AO Invalid Post Faceless Scheme
The Chennai Bench of the ITAT, in Wellcare International Hospital & Research Institute Pvt. Ltd. v. ITO (AY 2018-19), held that a reassessment initiated through a section 148 notice issued by the Jurisdictional Assessing Officer (JAO) after notification of the Faceless Scheme dated 29.03.2022 is invalid and bad in law.
The Tribunal noted that, pursuant to section 151A and the “E-Assessment of Inco...
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