Case Law Analysis
|Income Tax Appellate Tribunal
Section 144B | Jurisdictional AO’s Section 143(2) Notice Valid Before Faceless Assessment: ITAT Mumbai Upholds Procedural Compliance
ITAT Mumbai rules that the issuance of a Section 143(2) notice by the Jurisdictional Assessing Officer does not invalidate a faceless assessment under Section 144B. The Tribunal remanded the case for fresh adjudication on merits, reinforcing that procedural compliance under faceless assessment regimes does not override jurisdictional authority. This ruling clarifies the interplay between jurisdictional notices and faceless assessment procedures, impacting tax assessees and revenue authorities alike.