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Reopening Notice by JAO Invalid After Faceless Scheme
Case Law Details
- Case Name
- Pooja Prabhakar Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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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...
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