Section 148A and 148 Notices Quashed for Breach of Mandatory Faceless Procedure

Srikanth Kakati Vs ITO (ITAT Hyderabad) ITAT Hyderabad Quashes Reassessment: 148/148A Notices Issued by JAO Void for Breach of Faceless Regime The Hyderabad ‘B’ Bench of the ITAT, in Srikanth Kakati vs. ITO, Ward-1, Kothagudem (ITA No. 1341/Hyd/2025, AY 2018-19), vide order dated 24-12-2025, allowed the assessee’s appeal by quashing the entire reassessment proceedings on jurisdictional grounds. The Tribunal condoned a 25-day delay in filing the appeal, taking a liberal view in the interest of substantial justice. It also admitted an additional legal ground challenging the very assumption...