https://www.taxtmi.com/caselaws?id=465167 ITAT Chandigarh allowed the assessee's cross-objection and dismissed the Revenue's appeal, holding that the notice issued u/s 148 for AY 2019-20 was invalid and without jurisdiction. The Tribunal found that the notice, issued on 29.03.2023, contravened the mandatory faceless reassessment procedure prescribed under s.144B, which had come into force by Notification dated 29.03.2022. Following binding HC precedent on identical facts for another year of the same assessee, ITAT quashed the reassessment order. Consequently, all grounds raised by the Revenue on the merits of the reassessment were treated as academic and were not adjudicated. en-us Tue, 13 May 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465167 ITAT Chandigarh allowed the assessee's cross-objection and dismissed the Revenue's appeal, holding that the notice issued u/s 148 for AY 2019-20 was invalid and without jurisdiction. The Tribunal found that the notice, issued on 29.03.2023, contravened the mandatory faceless reassessment procedure prescribed under s.144B, which had come into force by Notification dated 29.03.2022. Following binding HC precedent on identical facts for another year of the same assessee, ITAT quashed the reassessment order. Consequently, all grounds raised by the Revenue on the merits of the reassessment were treated as academic and were not adjudicated. Case-Laws Income Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465167