INCOME TAX OFFICER 9(1)(1), MUMBAI vs. ASTRA EXIM PVT LTD , MUMBAI

ITA 230/MUM/2025Status: DisposedITAT Mumbai09 March 2026AY 2016-177 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal observed that the grounds of appeal and cross-objections related to the validity of reassessment proceedings initiated by the JAO post the Faceless Assessment Scheme. The Tribunal restored the matters to the AO for fresh adjudication.

What were the facts?

The revenue challenged the CIT(A)'s order quashing reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) under Section 147. The CIT(A) had relied on the Bombay High Court's judgment in Hexaware Technologies Ltd. The assessee also filed cross-objections.

What were the issues?

The core issue was whether the JAO retains the power to initiate reassessment proceedings under Sections 147/148/148A after the introduction of the Faceless Assessment Scheme, and if Section 144B impacts this power.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 144B,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

For Appellant: Shri Gaurav Bansal
For Respondent: Shri Rajesh Kumar Yadav CIT –DR &, Shri Surendra Mohan (SR.DR)
Hearing: 16.12.2025Pronounced: 09.03.2026

Astra Exim Pvt. Ltd., Mumbai PER SANDEEP GOSAIN (JM): The present appeals have been filed by the revenue and cross objections by the assessee challenging the impugned order dt. 24.11.2024 passed under section 250 of the Income Tax Act, 1961 ('the Act')

The order continues below.

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