Section 148 Notices Void as Issued Outside Mandatory Faceless Scheme

Sukesini Kumili Vs ITO (ITAT Hyderabad) Reassessment & Penalty Quashed: Notices Issued by Jurisdictional AO After Faceless Scheme Held Void The Hyderabad Bench (SMC) of the ITAT quashed reassessment proceedings as well as consequential penalty orders for AYs 2015-16 and 2016-17, holding that notices issued under Section 148 and orders passed under Section 148A(d) by the Jurisdictional Assessing Officer (JAO) after 29.03.2022 were without jurisdiction and void ab initio. The Tribunal noted that, pursuant to CBDT Notification No. 18/2022 dated 29.03.2022 issued under Section 151A, all reasse...