Reassessment Quashed: JAO Cannot Issue 148 Notices Post-Faceless Regime- Hyd ITAT

Dharmavaram Primary Agricultural Cooperative Society Vs ITO (ITAT Hyderabad) Reassessment Quashed: JAO Cannot Issue 148 Notices Post-Faceless Regime- Hyd ITAT The ITAT Hyderabad quashed reassessment proceedings for AYs 2018-19 and 2019-20 on a fundamental jurisdictional defect, holding that notices issued under Sections 148 and orders passed under Section 148A(d) by the Jurisdictional Assessing Officer (JAO) after 29.03.2022 are invalid in law. As per CBDT Notification No. 18/2022, all such proceedings must mandatorily be carried out through the Faceless Assessing Officer (FAO), and any dev...