Section 151A effective from 29.03.2022; jurisdiction under faceless assessment scheme not applicable prior

MD Mahimud SK Vs ITO (ITAT Kolkata) ITAT Kolkata held that assumption of jurisdiction to impugned assessment under faceless assessment scheme prior to 29.03.2022 when provisions of section 151A of the Income Tax Act had not come into operation is not sustainable and without jurisdiction. Accordingly, appeal of assessee allowed. Facts- Vide the present appeal, appellant has raised additional ground mainly contesting that the National Faceless Assessment Centre (NFAC) erred in having assumed jurisdiction u/s 151A r.w.s. 144B of the I.T. Act, 1961 from 09/02/2022 when they were not empowered unde...