Landmark JudgmentIncome Tax Appellate Tribunal, ChennaiCPT Elecy v. ITO: a section 148 notice issued by the JAO, not faceless, is invalidChennai ITAT quashed a reassessment, holding a section 148 notice issued by the Jurisdictional AO rather than faceless through the NFAC is invalid in law.Valkya Editorial·1 Jun 2026·8 min