https://www.taxtmi.com/caselaws?id=464036 ITAT CHENNAI - AT held that notices issued by the JAO under s.148A(b)/148A(d) and s.148 after the Faceless Scheme (29.03.2022) were invalid since section 151A requires issuance through the faceless mechanism; the s.148 notice dated 31.03.2022 was quashed as bad in law. The reassessment framed on 03.03.2023 was declared null and void, the assessee succeeded, and the Tribunal did not address the merits of additions. Consequent penalty under s.271AAC(1) was also quashed because it rested on the void reassessment. en-us Wed, 05 Feb 2025 00:00:00 +0530 Thu, 25 Sep 2025 16:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464036 ITAT CHENNAI - AT held that notices issued by the JAO under s.148A(b)/148A(d) and s.148 after the Faceless Scheme (29.03.2022) were invalid since section 151A requires issuance through the faceless mechanism; the s.148 notice dated 31.03.2022 was quashed as bad in law. The reassessment framed on 03.03.2023 was declared null and void, the assessee succeeded, and the Tribunal did not address the merits of additions. Consequent penalty under s.271AAC(1) was also quashed because it rested on the void reassessment. Case-Laws Income Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464036