Reassessment Quashed for Being Initiated by Wrong Authority Under Faceless Scheme

Ashok Sahu Vs ITO (ITAT Agra)

ITAT Agra Quashes Reassessment Notices Issued by Jurisdictional AO Post Faceless Scheme; Proceedings Held Void ab initio

The Agra Bench of the ITAT allowed the assessees’ appeals and quashed the entire reassessment proceedings for AY 2018-19 on the ground of lack of jurisdiction. The Tribunal held that notices issued under sections 148A(b), 148A(d), and 148 dated Please become a Premium member. If you are already a Premium member, login here to access the full content.