Section 148 Notice Held Invalid Due to Breach of Faceless Reassessment Rules

All India Insurance Pensioners Association Vs ITO (ITAT Chennai) Reassessment of Pensioners’ Association Quashed: JAO Cannot Issue Section 148 Notice Post Faceless Regime The Chennai Bench of the ITAT, in All India Insurance Pensioners Association v. ITO (AY 2019-20), quashed the reassessment proceedings on the ground that the section 148 notice dated 31.03.2023 was issued by the Jurisdictional Assessing Officer (JAO) in violation of the faceless reassessment scheme mandated under section 151A of the Income-tax Act. The Tribunal observed that after the CBDT notification dated 29.03.2022, rea...