Mere Third-Party Excel Sheet Insufficient for Section 69 Addition: ITAT Chandigarh

Abhimanyu Gupta Vs DCIT (ITAT Chandigarh)

Reassessment Quashed – JAO Lacked Jurisdiction Under Faceless Scheme Third-Party Excel Sheet Insufficient for Sec. 69 Addition – ITAT Chandigarh

ITAT allowed the assessee’s appeal and quashed reassessment proceedings holding that notice u/s 148 issued by the Jurisdictional AO was invalid after implementation of the faceless assessment regime, as only the Faceless AO had jurisdiction under sec.151A and relevant CBDT notifications. Tribunal further held that where ma

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