Reassessment Invalid When Section 148 Notice Lacks Jurisdiction

Pardaman Singh Vs ITO (ITAT Chandigarh) Reassessment Quashed for Jurisdictional Defect: Section 148 Notice Issued by Wrong Authority The Chandigarh Bench of the ITAT quashed the reassessment proceedings for AY 2018-19 on the ground of lack of jurisdiction. The Tribunal held that the notice issued under section 148 was invalid as it was issued by the jurisdictional Assessing Officer instead of through the faceless mechanism mandated by the Ministry of Finance Notification dated 29.03.2022. The assessee challenged the reassessment at the threshold, contending that after the said notification, al...