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

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