https://www.taxtmi.com/caselaws?id=783043 ITAT Chandigarh allowed the assessee's appeal, holding the reassessment proceedings invalid due to a jurisdictional defect in the notice issued u/s 148. The Tribunal found that, pursuant to the 2022 CBDT notification issued under s.144B, all notices relating to ss.147/148 were required to be issued by a Faceless Assessing Officer. In this case, the impugned notices dated 31.03.2023 and 08.04.2023 were issued by the Jurisdictional Assessing Officer, contrary to the prescribed procedure. Consequently, the notice u/s 148 and resultant reassessment proceedings were quashed. en-us Mon, 17 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783043 ITAT Chandigarh allowed the assessee's appeal, holding the reassessment proceedings invalid due to a jurisdictional defect in the notice issued u/s 148. The Tribunal found that, pursuant to the 2022 CBDT notification issued under s.144B, all notices relating to ss.147/148 were required to be issued by a Faceless Assessing Officer. In this case, the impugned notices dated 31.03.2023 and 08.04.2023 were issued by the Jurisdictional Assessing Officer, contrary to the prescribed procedure. Consequently, the notice u/s 148 and resultant reassessment proceedings were quashed. Case-Laws Income Tax Mon, 17 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783043