https://www.taxtmi.com/caselaws?id=776015 The ITAT Chennai held that the notice under section 148 issued by the Jurisdictional Assessing Officer (JAO) instead of the National Faceless Assessment Centre (NFAC) was not in accordance with the CBDT Notification dated 29.03.2022, which mandates faceless assessment procedures. Since the impugned order was passed after the notification, the scheme applies mandatorily. Following precedents from the Telangana HC and Bombay HC favoring the assessee, the ITAT ruled that issuance of notice and assessment must comply with the faceless e-assessment scheme, rendering the notice issued by the JAO invalid. en-us Wed, 30 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776015 The ITAT Chennai held that the notice under section 148 issued by the Jurisdictional Assessing Officer (JAO) instead of the National Faceless Assessment Centre (NFAC) was not in accordance with the CBDT Notification dated 29.03.2022, which mandates faceless assessment procedures. Since the impugned order was passed after the notification, the scheme applies mandatorily. Following precedents from the Telangana HC and Bombay HC favoring the assessee, the ITAT ruled that issuance of notice and assessment must comply with the faceless e-assessment scheme, rendering the notice issued by the JAO invalid. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776015