Notice u/s 148 by Jurisdictional AO Instead of Faceless AO Invalid: ITAT Chandigarh

Bibipur Primary Agriculture Cooperative Society Ltd Vs ITO (ITAT Chandigarh) The primary ground raised was that notice u/s 148 dated 30.03.2022 had been issued by jurisdictional AO, whereas in view of CBDT Notification dated 29.03.2022, such notices were required to be issued only by Faceless AO. Assessee relied on Punjab & Haryana High Court ruling in Kudu Knit Process Pvt. Ltd. vs. UOI & other similar judgments where jurisdictional AO-issued notices post notification were quashed as invalid. Tribunal noted that identical issue had been adjudicated earlier by the same Bench in ITA No....