Hexaware Technologies Ltd. v. ACIT

464 ITR 430High Court2024#274 most cited
288

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2026.

Also referred to as

Hexaware Technologies Ltd v ACIT · Section 148 · Section 148A · Section 151A · faceless reassessment · income escaping assessment · order under Section 148A(d) · non-speaking order · validity of reassessment notice

Also reported as

162 Taxmann.com 225

Issues it is cited on

Judgments citing Hexaware Technologies Ltd. v. ACIT

Riaz Ali, Tiruvarur vs. ITO, Int Tax Ward 2(1), Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 790/CHNY/2025[2018-19]Status: DisposedITAT Chennai31 Jul 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.790/2025 (धििाारणवर्ा / Assessment Year: 2018-19) Riaz Ali, Vs. Income Tax Officer, No.2-A, Puliyangudi North (International Taxation)-2(1), Street, Koothanallur, Tiruvarur, Chennai. Tamil Nadu-614 101. [Pan:Auepr2020H] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Ms.T.V.Muthu Abirami, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms.Gouthami Manivasagam,Jcit. सुनवाई की तारीख/Date Of Hearing : 17.07.2025 घोषणा की तारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Manu Kumar Giri () This Appeal By The Assessee Is Arising Out Of The Final Assessment Order Dated 06.01.2025, Passed By The Income Tax Officer, Intl Taxn Ward 2(1) Che, Chennai For The Assessment Year 2018-19 U/S.147 R.W.S. 144C (13) Of The Income Tax Act, 1961 (Hereinafter The ‘Act’) In Pursuant To The Directions Of The Dispute Resolution Panel-2, Bengaluru Dated 26.12.2024. 2 Ita No.790/Chny/2025 (Ay 2018-19) Riaz Ali

For Appellant: Ms.T.V.Muthu Abirami, AdvocateFor Respondent: Ms.Gouthami Manivasagam,JCIT
Section 127Section 144BSection 147Section 148Section 148ASection 54

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 8. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 9. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Pandyan Automobiles Pvt. Ltd., Madurai vs. DCIT, Corporate Circle, Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 945/CHNY/2025[2013-14]Status: DisposedITAT Chennai30 Jul 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.945/Chny/2025 ननिाारण वर्ा/Assessment Year: 2013-14 V. Pandyan Automobiles Private Deputy Commissioner Of Limited, Income Tax, No.48 Bye Pass Road, Madurai, Corporate Circle, Tamil Nadu-625 016. Madurai. [Pan: Aadcp5203C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr. S.Sridhar, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. R.Anitha, Addl. Cit सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 : घोर्णाकीतारीख /Date Of Pronouncement 30.07.2025

For Appellant: Mr. S.Sridhar, AdvocateFor Respondent: Ms. R.Anitha, Addl. CIT
Section 144BSection 147Section 148Section 148A

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 5. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 6. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana Pandyan Aut…

Kuppusamy Muthuvel, Coimbatore vs. ITO, Ward-2(4), Chennai

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 944/CHNY/2025[2015-16]Status: DisposedITAT Chennai30 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.944/Chny/2025 ननिाारण वर्ा/Assessment Year: 2015-16 V. Kuppusamy Muthuvel, The Income Tax Officer, No.23/1 Arasu Elango Street, Ward-2(4), Eripalayajm Po, Udumalpet Tk, Tirupur. Coimbatore, Tamil Nadu-642126 [Pan: Axepm0652R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr. S.Sridhar, Advocate : प्रत्यर्थी की ओर से /Respondent By Ms. R.Anitha, Addl. Cit सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 30.07.2025

Section 144BSection 147Section 148Section 148A

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 5. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 6. Furthermore, the Hon’ble Telangana High Court in M/s Ta Infra Projects Limited Vs The DCIT [Writ Petition Nos.26645, 26654, 26667, 28497, 26788 of 2024 and 12437, 9561, 14549, 14664, 14674, 12873 of 2025 dated 14.07.2025], following the judgments of the Hon’ble Telangana High Court…

Kumaresan Bhagavathiperumal Pillai, Kanyakumari vs. The Income Tax Officer, International Taxation Ward, Tuticorin

In the result, appeal filed by the assessee is allowed in terms of our above order

ITA 1357/CHNY/2025[2018-19]Status: DisposedITAT Chennai28 Jul 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.1357/Chny/2025 ननिाारण वर्ा/Assessment Year: 2018-19 V. Kumaresan Bhagavathiperumal Pillai, The Ito, 12-5 G/4, Kumaragam Garden, International Taxation Ward, Channel Street, Vadakkoor, Thovalai, Tuticorin. Kanyakumari 629 302. [Pan: Ahepb 2348 F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Mr. N. Arjun Raj, Advocate प्रत्यर्थी की ओर से /Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाईकीतारीख/Date Of Hearing : 17.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 28.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) Chennai-16, (Hereinafter In Short ‘The Ld.Cit(A)’), Dated 31.07.2024 For The Assessment Year (Hereinafter In Short ‘Ay’) 2018-19. 2. The Registry Has Noted Delay Of ‘224’ Days In Filing The Appeal. Considering The Period Of Delay & Reasons Pleaded, We Condone The Delay & Admit The Appeal For Adjudication. Kumaresan Bhagavathiperumal Pillai :: 2 :: 3. At The Outset, The Ld. Counsel For The Assessee Has Raised An Additional Ground Relating To Jurisdiction Of Jurisdictional Assessing Officer (‘Jao’) In The Light Of The Cbdt Notification Dated 29.03.2022. The Ld.Dr, Ms. Gauthami Manivasagam, Jcit, Objected Admission Of Additional Ground Raised By The Assessee.

For Respondent: Ms. Gauthami Manivasagam
Section 144BSection 147Section 148Section 148A

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 6. The Hon’ble Telangana High Court in Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana) and Hon’ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. Kumaresan Bhagavathiperumal Pillai :: 4 :: 7. Further, the Hon’ble Telangana High Court in Sri Venkatramana Reddy Patloola Vs DCIT [Writ Petition Nos.13353, 16141 and 16877 of 2024 dated 24.07.2024], following the judgments of the Hon’ble Telangana High Court in Kankanala Ravindra Reddy…