Notice u/s 148A by Jurisdictional AO instead of Faceless Held Invalid

Shyam Chand Vs ITO (ITAT Chandigarh) Notice u/s 148A by Jurisdictional AO instead of Faceless AO Held Invalid-  ITAT Chandigarh Quashes Reassessment Assessee raised an additional legal ground that notice u/s 148A(d) dated 31.03.2022 had been issued by jurisdictional AO, whereas after CBDT Notification dated 29.03.2022, such notices were required to be issued only by Faceless AO. This, it was argued, rendered the reassessment without jurisdiction. Reliance was placed on Punjab & Haryana High Court judgment in Disha Gupta vs. CBDT & other rulings where notices issued by jurisdictional A...