Section 148 Notice By JAO Post-Faceless Scheme Vitiates Reassessment

Niranjan Devikumari Vs ITO (ITAT Chennai)

Faceless Scheme Mandatory — Divergent HC Views? Tribunal Bound by Jurisdictional DB — Reopening Annulled Tribunal

Tribunal first condoned a 152-day delay after accepting Assessee’s affidavit. Assessee challenged the reopening on the sole legal ground that the 148 notice dated 25.04.2022 was issued by the Jurisdictional AO, even though CBDT, invoking Sec.151A, had notified the e-Assessment of Income Escaping Assessment Scheme, 2022 on 29.03.2022, mandati

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