Section 148 Notice Quashed for Breach of Mandatory Faceless Procedure: ITAT Chandigarh

Gurjit Singh Vs ITO (ITAT Chandigarh) Reassessment Quashed: ITAT Chandigarh Holds Section 148 Notice Invalid for Breach of Faceless Regime The Income Tax Appellate Tribunal quashed the reassessment for AY 2019-20 after holding that the notice issued under section 148 by the Jurisdictional Assessing Officer (JAO) was invalid and without jurisdiction, being contrary to section 151A read with CBDT Notification No. 18/2022 dated 29-03-2022, which mandates issuance of such notices only through the Faceless Assessing Officer (FAO). The Tribunal relied heavily on the binding judgment of the Punjab an...