https://www.taxtmi.com/caselaws?id=776489 The ITAT Chennai held that post-29.03.2022, notices under section 148 must be issued only by faceless assessing officers as per the CBDT notification. Any notice issued by jurisdictional assessing officers after this date is invalid. In the present case, the notice under section 148 dated 30.03.2022 issued by the jurisdictional assessing officer was declared invalid, rendering the subsequent assessment order under section 147 void ab initio. The appeal by the assessee was allowed on this ground. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 12 Aug 2025 08:32:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776489 The ITAT Chennai held that post-29.03.2022, notices under section 148 must be issued only by faceless assessing officers as per the CBDT notification. Any notice issued by jurisdictional assessing officers after this date is invalid. In the present case, the notice under section 148 dated 30.03.2022 issued by the jurisdictional assessing officer was declared invalid, rendering the subsequent assessment order under section 147 void ab initio. The appeal by the assessee was allowed on this ground. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776489