Reopening Quashed as JAO Lacked Authority to issue Section 148 Notice Post 29.03.2022

Smt. Subhadra Kumari Mudigonda Vs ITO (ITAT Hyderabad)

ITAT Hyderabad Quashes Reopening: JAO Issued Section 148 Notice Post 29.03.2022 Held Invalid

he Tribunal held that a Section 148 notice issued by the Jurisdictional AO after 29.03.2022 is invalid under the faceless reassessment regime. It ruled that only the Faceless AO could issue such notices, vitiating the entire reassessment.

In this appeal,  Assessee challenged the validity of reopening proceedings for AY 2015-16 on the sole legal ground that the notice u/s 148 & the order u/s 148A(d) we

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