Case Law Details
Case Name : Smt. Lalitha Kuchibhatla Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Hyderabad
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Smt. Lalitha Kuchibhatla Vs ITO (ITAT Hyderabad)
Reassessment Quashed: Notice u/s 148 Issued by Jurisdictional AO After Faceless Scheme Held Void
The Hyderabad Bench (SMC) of the ITAT quashed the reassessment proceedings for AY 2016-17, holding that the notice under Section 148 and the order under Section 148A(d) issued by the Jurisdictional Assessing Officer (JAO) after 29.03.2022 were without jurisdiction and invalid.
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