{"id":64167,"date":"2026-08-28T16:24:33","date_gmt":"2026-08-28T10:54:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rahul-bagrecha-v-dy-cit-2026-308-taxman-364-rajhc-ashok-jethwani-v-pr-cit-2026-308-taxman-425-rajhc-bunts-pakirappa-narayana-rai-v-ito-2026-308-taxman-24-karn-hc-shankaranarayan\/"},"modified":"2026-08-28T16:24:33","modified_gmt":"2026-08-28T10:54:33","slug":"rahul-bagrecha-v-dy-cit-2026-308-taxman-364-rajhc-ashok-jethwani-v-pr-cit-2026-308-taxman-425-rajhc-bunts-pakirappa-narayana-rai-v-ito-2026-308-taxman-24-karn-hc-shankaranarayan","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rahul-bagrecha-v-dy-cit-2026-308-taxman-364-rajhc-ashok-jethwani-v-pr-cit-2026-308-taxman-425-rajhc-bunts-pakirappa-narayana-rai-v-ito-2026-308-taxman-24-karn-hc-shankaranarayan\/","title":{"rendered":"Rahul Bagrecha v. Dy. CIT (2026) 308 Taxman 364 (Raj)(HC) Ashok Jethwani v. Pr. CIT (2026) 308 Taxman 425 (Raj)(HC) Bunts Pakirappa Narayana Rai v. ITO (2026) 308 Taxman 24 (Karn.)(HC) Shankaranarayana Constructions (P.) Ltd. v. Asst. CIT, Bengaluru (2026) 308 Taxman 112 (Karn)(HC)"},"content":{"rendered":"<p>Jurisdictional Assessing Officer issued a reopening notice to assessee; thereafter, the assessment order was passed on 17-3-2025 under section 147. The assessee challenged both, contending that under the faceless reassessment regime, only an FAO could issue a notice under section 148; the notice issued under section 148 and the assessment order passed under section 147 were quashed and set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151A: Faceless assessment scheme-Reassessment-Notice by  Jurisdictional Assessing Officer and not by Faceless Assessing Officer-Reassessment notice and consequential orders were quashed. [S. 147, 148, Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64167","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gGX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64167"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64167\/revisions"}],"predecessor-version":[{"id":64168,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64167\/revisions\/64168"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}