ALI UNJHAWALA ASGAR,SECUNDERABAD vs. ITO., WARD-10(1), HYDERABAD

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ITA 1241/HYD/2025Status: DisposedITAT Hyderabad28 November 2025AY 2018-19Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)15 pages
AI SummaryAllowed

What did the Tribunal hold?

The Income Tax Appellate Tribunal allowed the assessee's appeal, quashing the assessment order passed by the AO. The Tribunal held that the assessment order, issued consequent to a notice under Section 148 by a Jurisdictional Assessing Officer (JAO) after 29.03.2022, was without jurisdiction and unsustainable. This decision relied on rulings from the Hon'ble Telangana High Court, which established that JAOs lack the power to issue Section 148 notices post-introduction of the Faceless Assessment Scheme. The Tribunal noted that while the issue is pending before the Supreme Court, the High Court's decision is binding.

What were the facts?

The assessee, an individual and partner in M/s. TAS Trading Corporation, purchased property and made unexplained cash deposits in AY 2018-19, without filing an income tax return. The AO initiated reassessment proceedings under Section 148A/148, making additions for unexplained investments and cash deposits under Sections 69A and 69, which were subsequently upheld by the CIT(A). The assessee challenged the jurisdiction of the JAO to issue the reassessment notice.

What were the issues?

Whether the assessment order passed by the AO under Sections 147, 144, and 144B is valid when the underlying notice under Section 148 was issued by a Jurisdictional Assessing Officer (JAO) after 29.03.2022, considering the Faceless Assessment Scheme.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 147,Section 144,Section 144B,Section 149(1)(b),Section 133(6),Section 142(1),Section 143(2),Section 69A,Section 69,Section 115BBE,Section 151A

AI-generated summary — verify with the full judgment below

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

आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The Assessee : Ali Unjhawala Asgar, 5-5-1/1, Ranigunj, Secunderabad – 500003. 2. रधजस्व/ The Revenue : The Income Tax Officer, Ward –10(1), Hyderabad.

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