Section 148 Notice Invalid: Jurisdictional AO Issued, Faceless Unit Assessed

Vinayak Traders Vs ITO (ITAT Jodhpur) Notice u/s. 148 issued by Jurisdictional AO is bad as assessment is carried out by Faceless Assessment Unit ITAT Jodhpur held that reassessment notice under section 148 of the Income Tax Act issued by Jurisdictional Assessing Officer is bad and invalid since the same needs to be issued by National Faceless Appeal Centre. Thus, assessment order passed thereon is quashed. Facts- Assessee is engaged in the business of wholesale and retail trade of Macro Max Mobiles. ROI of the assessee was reopened on receipt of information through insight portal wherein it i...