Reassessment Set Aside as Notice Issued by Jurisdictional Officer, Not Faceless Unit

ITO Vs Meghana Enterprises (ITAT Hyderabad)

Faceless vs JAO: Reassessment Notice Issued by JAO Held Invalid – Revenue Appeal Dismissed with Liberty to Revive

In this appeal by Revenue, the core issue before Tribunal was whether a notice u/s 148 & order u/s 148A(d) issued by the Jurisdictional AO (JAO) — instead of the Faceless Assessment Officer (FAO) — is valid after the introduction of mandatory faceless reassessment regime w.e.f. 01.04.2021.

Assessee was a non-filer, and information indicated contractor payments of ₹1.21 crore. JAO issued notice u/s 148

Please become a Premium member. If you are already a Premium member, login here to access the full content.