https://www.taxtmi.com/caselaws?id=462125 ITAT Mumbai dismissed revenue's appeal challenging CIT(A)'s order quashing reassessment proceedings for AY 2013-14. The tribunal held that notice u/s 148 dated 28 July 2022 issued by jurisdictional AO was without jurisdiction as CBDT Notification 18/2022 mandated faceless assessment through NFAC from 29 March 2022. Additionally, proceedings under Section 148A were also required to be conducted in faceless manner. The tribunal further ruled that reassessment was barred by limitation as the time limit for AY 2013-14 expired on 31 March 2020, making even the April 2021 notice time-barred. en-us Fri, 06 Sep 2024 00:00:00 +0530 Mon, 26 May 2025 19:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462125 ITAT Mumbai dismissed revenue's appeal challenging CIT(A)'s order quashing reassessment proceedings for AY 2013-14. The tribunal held that notice u/s 148 dated 28 July 2022 issued by jurisdictional AO was without jurisdiction as CBDT Notification 18/2022 mandated faceless assessment through NFAC from 29 March 2022. Additionally, proceedings under Section 148A were also required to be conducted in faceless manner. The tribunal further ruled that reassessment was barred by limitation as the time limit for AY 2013-14 expired on 31 March 2020, making even the April 2021 notice time-barred. Case-Laws Income Tax Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462125