Reassessment notice is void as issued by Jurisdictional Assessment Officer post Faceless Assessment

Thangamuthu Balakrishnan Vs ITO (ITAT Chennai)

ITAT Chennai held that reassessment notice issued by the Jurisdictional Assessing Officer post Faceless Assessment instead of National Faceless Assessment Centre is void and invalid. Accordingly, appeal is allowed.

Facts- The assessee is an individual carrying on the business of manufacturing and exporting of clothes and garments. The case of the assessee for the Assessment Year 2018-19 was reopened by way of an order passed u/s.148A(d) of the Act and a notice u/s.148 of the Act, both dated 31.03.2022, issued b

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