https://www.taxtmi.com/caselaws?id=781584 ITAT HYDERABAD held that notices under s.148/148A(b) issued by the jurisdictional AO instead of the faceless AO are invalid and set aside. The tribunal also ruled that where the AO made no addition on the specific issue that prompted reopening, the AO lacked jurisdiction to proceed with further reassessment and the reassessment order was quashed. Parties were granted liberty to revive the appeal if the SC or HC subsequently alters the legal position on the faceless-assessment issue. en-us Wed, 08 Oct 2025 00:00:00 +0530 Tue, 18 Nov 2025 14:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781584 ITAT HYDERABAD held that notices under s.148/148A(b) issued by the jurisdictional AO instead of the faceless AO are invalid and set aside. The tribunal also ruled that where the AO made no addition on the specific issue that prompted reopening, the AO lacked jurisdiction to proceed with further reassessment and the reassessment order was quashed. Parties were granted liberty to revive the appeal if the SC or HC subsequently alters the legal position on the faceless-assessment issue. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781584