https://www.taxtmi.com/caselaws?id=783068 ITAT Agra held that the NFAC erred in treating as non est the reassessment order passed by the Jurisdictional Assessing Officer. Relying on CBDT Circular F.No.187/3/2020-ITA-1 dated 17-03-2022, the Tribunal held that the JAO was validly exempted from following the procedure under s.144B for reassessments due by 31-03-2022, and therefore the reassessment could not be annulled on that ground. As the NFAC had not examined the assessee's other grounds on merits, ITAT restored the matter to NFAC for de novo adjudication, allowing the revenue's appeal for statistical purposes. en-us Thu, 04 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 14:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783068 ITAT Agra held that the NFAC erred in treating as non est the reassessment order passed by the Jurisdictional Assessing Officer. Relying on CBDT Circular F.No.187/3/2020-ITA-1 dated 17-03-2022, the Tribunal held that the JAO was validly exempted from following the procedure under s.144B for reassessments due by 31-03-2022, and therefore the reassessment could not be annulled on that ground. As the NFAC had not examined the assessee's other grounds on merits, ITAT restored the matter to NFAC for de novo adjudication, allowing the revenue's appeal for statistical purposes. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783068