Reassessment Quashed as JAO Lacked Jurisdiction After Faceless Scheme

Kalpesh Ravjibhai Sojitra Vs ITO (ITAT Rajkot) JAO Cannot Issue Reassessment Notices After Faceless Scheme — ITAT Rajkot Quashes Entire Reassessment The Rajkot Bench of the ITAT quashed the reassessment proceedings for AY 2017-18, holding that the notices issued under sections 148A(b), 148A(d) and 148 by the Jurisdictional Assessing Officer (JAO) were void ab initio, as they were not issued through the mandatory faceless mechanism prescribed under section 151A read with section 144B and the Faceless Reassessment Scheme, 2022. Key findings of the Tribunal: Faceless regime is mandatory: Once ...