Section 148 Notice Void Ab Initio if Issued by Non-Faceless Officer: ITAT Hyderabad

Page ContentsRamesh Sistla Vs ITO (ITAT Hyderabad) Ramesh Sistla Vs ITO (ITAT Hyderabad) Reassessment Proceedings Collapse as ITAT Emphasizes Mandatory Faceless Regime – Jurisdictional AO Has No Power After CBDT Notification Hyderabad ITAT delivered a detailed & significant ruling on the legality of reassessment proceedings post-29.03.2022. Assessee had not filed a return u/s 139. Based on information about substantial bank deposits, AO issued a notice u/s 148A(b) on 23.03.2022 (pre-notification). However, on 07.04.2022, the order u/s 148A(d) & subsequently the notice u/s 148 were bo...