RASHID HUSSAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(3), HYDERABAD

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ITA 1322/HYD/2025Status: DisposedITAT Hyderabad30 January 2026AY 2021-22Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was invalid as it was issued by the JAO instead of a faceless authority, violating the provisions of Section 151A and the e-Assessment Scheme. Consequently, the assessment order was quashed for want of valid jurisdiction.

What were the facts?

The assessee's assessment was initiated under Section 147 based on a notice issued under Section 148 by the Jurisdictional Assessing Officer (JAO) outside the faceless mechanism. The assessee's return filed in response was considered beyond the stipulated period, and a notice under Section 143(2) was not issued.

What were the issues?

Whether the notice under Section 148 issued by the Jurisdictional Assessing Officer, outside the faceless mechanism, is valid. Whether the assessment framed without issuing a notice under Section 143(2) is sustainable.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 143(2),Section 151A,Section 144(b),Section 37(1),Section 80C

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Cases cited in this judgment(6)Show list

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

For Appellant: Shri Aluru Venkata Rao, Sr. AR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Rashid Hussain, C/o. P. Murali & Co., Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad, Assessee Telangana-500082. 2. राज�व/ The Revenue : ACIT, Central Circle-1(3), Hyderabad, Telangana. 3. The Principal Commissioner of Income Tax, Central Circle, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Hyderabad.

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