https://www.taxtmi.com/caselaws?id=783111 ITAT Chandigarh allowed the assessee's appeal, holding that the reassessment proceedings initiated u/s 147 were void ab initio due to a jurisdictional defect. The notice u/s 148 dated 30.07.2022 was issued by the Jurisdictional Assessing Officer despite the mandatory Faceless Reassessment Scheme notified u/s 151A w.e.f. 29.03.2022, which required issuance of such notices through automated faceless allocation by the Faceless Assessing Officer. Relying on consistent HC and ITAT precedents, the Tribunal held the notice to be legally invalid and consequently quashed the reassessment order. en-us Thu, 27 Nov 2025 00:00:00 +0530 Fri, 15 May 2026 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783111 ITAT Chandigarh allowed the assessee's appeal, holding that the reassessment proceedings initiated u/s 147 were void ab initio due to a jurisdictional defect. The notice u/s 148 dated 30.07.2022 was issued by the Jurisdictional Assessing Officer despite the mandatory Faceless Reassessment Scheme notified u/s 151A w.e.f. 29.03.2022, which required issuance of such notices through automated faceless allocation by the Faceless Assessing Officer. Relying on consistent HC and ITAT precedents, the Tribunal held the notice to be legally invalid and consequently quashed the reassessment order. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783111