https://www.taxtmi.com/caselaws?id=465119 The ITAT Chandigarh allowed the assessee's appeal and quashed the reassessment order. It held that the notice issued under section 148A(1) was invalid since it was issued on 31.03.2022 by a Jurisdictional Assessing Officer (JAO) rather than the designated Faceless Assessing Officer (FAO), contrary to the applicable faceless assessment/reassessment scheme. The Tribunal observed that this jurisdictional defect vitiated the entire reassessment proceedings. Consequently, the reassessment order passed pursuant to such invalid notice was held to be void ab initio and unsustainable in law, resulting in the assessment being annulled in toto in favour of the assessee. en-us Wed, 27 Aug 2025 00:00:00 +0530 Sat, 06 Dec 2025 10:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465119 The ITAT Chandigarh allowed the assessee's appeal and quashed the reassessment order. It held that the notice issued under section 148A(1) was invalid since it was issued on 31.03.2022 by a Jurisdictional Assessing Officer (JAO) rather than the designated Faceless Assessing Officer (FAO), contrary to the applicable faceless assessment/reassessment scheme. The Tribunal observed that this jurisdictional defect vitiated the entire reassessment proceedings. Consequently, the reassessment order passed pursuant to such invalid notice was held to be void ab initio and unsustainable in law, resulting in the assessment being annulled in toto in favour of the assessee. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465119