MOHD SHOAIB UR RAHMAN,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

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ITA 1561/HYD/2025Status: DisposedITAT Hyderabad16 January 2026AY 2015-2016Bench: 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 notices issued under Section 148A and 148 by the Jurisdictional Assessing Officer (JAO) were bad in law as they were issued outside the prescribed faceless mechanism. Consequently, the assessment order was quashed for want of valid jurisdiction.

What were the facts?

The Assessing Officer initiated reassessment proceedings under Section 147 r.w.s 144B of the Income Tax Act, 1961, based on information flagged by the CBDT's Risk Management Strategy. The jurisdictional Assessing Officer (JAO) issued notices under Section 148A and 148, which were challenged by the assessee as being outside the faceless mechanism.

What were the issues?

The key issue was whether the reassessment proceedings initiated by the Jurisdictional Assessing Officer (JAO) were valid, given the mandatory faceless assessment scheme. The Tribunal examined the validity of notices issued outside the prescribed faceless mechanism.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 144B,Section 151A,Section 69A

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

For Appellant: Shri S. Arun Kumar, Sr. AR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Mohd Shoaib Ur Rahman, 3-1-782 Nimboli Adda, Kachiguda, Hyderabad, Telangana-500027. Assessee 2. राज�व/ The Revenue : Income Tax Officer, Ward-4(1), IT Tower, Hyderabad, Telangana-500028. 3. The Principal Commissioner of Income Tax, 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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