Reopening Notice by JAO Invalid After Faceless Scheme

Pooja Prabhakar Vs ITO (ITAT Chennai) JAO Can’t Issue Reopening Notice Post-Faceless Scheme: ITAT Chennai Quashes 148 & Entire Reassessment for AY 2018-19 Chennai ITAT allowed the appeal of Ms. Pooja Prabhakar for AY 2018-19, condoned a delay of 259 days, and quashed the reassessment proceedings in entirety after holding that the notice u/s 148 issued by the Jurisdictional AO (JAO) on 31-03-2022 was invalid being contrary to section 151A and the Faceless Reassessment Scheme notified on 29-03-2022 The Assessee had not filed a return for AY 2018-19. Based on information regarding fixed dep...