The reassessment notice under section 148 was issued by the jurisdictional Assessing Officer instead of the Faceless Assessing Officer as required under the scheme notified under section 151A. Following the Bombay High Court decisions, the Tribunal held that the notice was without jurisdiction and invalid. (AY. 2014-15 to 2017-18, 2019-20 to 2022-23)
Estate Investment Company (P.) Ltd. v. DCIT (2025) 238 TTJ 585 (Mum)(Trib).
S. 151A: Faceless assessment scheme-Reassessment-Notice-Notice issued by Jurisdictional AO instead of Faceless AO-Notice invalid [S.147, 148]
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