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 31.03.2022 by the Jurisdictional Assessing Officer (JAO) were invalid, as they were issued after the CBDT’s Faceless Income Escaping Assessment Scheme, 2022, notified on 29.03.2022 under section 151A ...