https://www.taxtmi.com/caselaws?id=754956 ITAT Amritsar quashed reassessment proceedings initiated by jurisdictional AO instead of NFAC Faceless Assessing Officer. The tribunal held that Section 151A read with CBDT Scheme dated 29.03.2022 mandates faceless assessment for issuing notices under Section 148. The Scheme covers both notice issuance and subsequent assessment proceedings, requiring automated allocation through risk management strategy. Only FAO can issue Section 148 notices, not JAO. Following Telangana HC precedent in Kankanala Ravindra Reddy case, the tribunal declared the assessment void ab initio for jurisdictional violation. Decision favored assessee. en-us Thu, 06 Jun 2024 00:00:00 +0530 Wed, 03 Jul 2024 22:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754956 ITAT Amritsar quashed reassessment proceedings initiated by jurisdictional AO instead of NFAC Faceless Assessing Officer. The tribunal held that Section 151A read with CBDT Scheme dated 29.03.2022 mandates faceless assessment for issuing notices under Section 148. The Scheme covers both notice issuance and subsequent assessment proceedings, requiring automated allocation through risk management strategy. Only FAO can issue Section 148 notices, not JAO. Following Telangana HC precedent in Kankanala Ravindra Reddy case, the tribunal declared the assessment void ab initio for jurisdictional violation. Decision favored assessee. Case-Laws Income Tax Thu, 06 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754956