Reassessment Quashed for Issuance of Notice Outside Faceless Regime

Thilak Babu Boppana Vs ITO (ITAT Hyderabad) Reassessment Quashed for Want of Faceless Jurisdiction — ITAT Hyderabad Applies Kankanala Ravindra Reddy The Hyderabad Bench of the ITAT quashed the reassessment for AY 2020-21, holding that the entire proceedings were without jurisdiction as the notice under section 148 and order under section 148A(d) were issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), in violation of the faceless regime mandated under sections 144B and 151A read with the E-Assessment of Income Escaping Assessment Scheme, 2022...