SANZYME PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

ITA 1487/HYD/2025Status: DisposedITAT Hyderabad24 December 2025AY 2019-2020Bench: Shri Ravish Sood (Judicial Member), Shri Madhusudan Sawdia (Accountant Member)29 pages
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What did the Tribunal hold?

The Tribunal held that notices issued by the JAO under Section 148 and orders under Section 148A(d) after March 29, 2022, were invalid as they violated the mandatory faceless reassessment scheme. Consequently, the assessment orders were quashed.

What were the facts?

The assessee's appeals were filed against orders of the CIT(A) for various assessment years. A key issue was the validity of notices issued under Section 148 and orders under Section 148A(d) by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO).

What were the issues?

Whether notices issued under Section 148 and orders under Section 148A(d) by the JAO, instead of the FAO, are void ab initio due to non-compliance with the faceless assessment scheme.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151A,Section 124

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Income Tax Appellate Tribunal, Hyderabad ‘ B ‘ Bench, Hyderabad

Before: Shri Ravish SoodShri Madhusudan Sawdia

For Respondent: Shri Waseem UR Rahman, Sr. DR
Hearing: 03/12/2025

Per Madhusudan Sawdia, A.M.: These four appeals are filed by the above assessees feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National

The order continues below.

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