Reassessment Notices Issued by JAO instead of FAO Not Valid: Madras HC Quashes Notices, Permits Revival After SC Verdict on Hexaware Case

The Madras High Court has quashed "reassessment notices issued by a JAO (Jurisdictional Assessing Officer) instead of an FAO (Faceless Assessing Officer)," but permits revival after the Supreme Court verdict on the Hexaware case. The court found that reassessment notices issued manually by a JAO, contrary to the faceless assessment regime's intent, were invalid. However, considering the Supreme Court's Hexaware judgment, which allows for revival of such notices under certain conditions, the High Court granted the department liberty to proceed afresh in accordance with the law and the Supreme Court's directives.