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Section 148 Notice by JAO After Faceless Regime? Chennai ITAT Quashes Both Reassessments
Case Law Details
- Case Name
- Arulmigu Vettudaiyar Kaliamman Thirukovil Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
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Arulmigu Vettudaiyar Kaliamman Thirukovil Vs ITO (ITAT Chennai)
Assessee challenged reassessment solely on the legal ground that notices u/s 148 dated 31.03.2022 (AY 2015-16) & 29.03.2023 (AY 2016-17) were issued by the Jurisdictional AO (JAO) instead of the Faceless Unit, contrary to Sec.151A & CBDT’s Faceless Reassessment Scheme notified on 29.03.2022, which mandates automated/faceless issuance of all 148/148A notices post-notification. Tribunal examined the notices, & relied on the Madras High Court Division Bench in Mark Studio India Pvt Ltd (24.06.2025) wh...
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