https://www.taxtmi.com/caselaws?id=779003 ITAT CHENNAI - AT held the reassessment for AY 2018-19 void because the notice under s.148 was issued by the JAO instead of the FAO, rendering the reopening and the order dated 09.03.2023 a nullity. Consequently the PCIT's revision u/s.263 treating that order as erroneous and prejudicial was also invalid. The tribunal set aside the revision action and allowed the assessee's appeal. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779003 ITAT CHENNAI - AT held the reassessment for AY 2018-19 void because the notice under s.148 was issued by the JAO instead of the FAO, rendering the reopening and the order dated 09.03.2023 a nullity. Consequently the PCIT's revision u/s.263 treating that order as erroneous and prejudicial was also invalid. The tribunal set aside the revision action and allowed the assessee's appeal. Case-Laws Income Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779003