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 on 31.03.2022 & compl...