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Reopening Quashed- JAO’s 148 After 29.03.2022 Invalid – Faceless Scheme is Mandatory
Case Law Details
- Case Name
- Nazia Amreen 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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Nazia Amreen Vs ITO (ITAT Chennai)
Assessee challenged validity of notice u/s 148 dated 31.03.2022 issued by JAO, contending that after CBDT notification dated 29.03.2022 framing the “e-Assessment of Income Escaping Assessment Scheme, 2022” u/s 151A, issuance of all notices u/s 148A(b), 148A(d) & 148 must be through automated faceless allocation via NFAC. Since JAO issued the notice manually, Assessee argued reopening is void ab initio. Reliance was placed on Madras HC Division Bench ruling in Mark Studio India (P.) Ltd (24.06.2025), which followed Hexaware Technologie...
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