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 366,005 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

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 151Section 69ASection 250
Read the full judgment

Issues it is cited on

doctrine of mergersection 151asection 144b(1)faceless assessment schemefaceless assessmentsection 148anon-speaking ordersection 148a(d)section 148a(b)income escaping assessmentorder under section 148a(d)section 151

Judgments citing Hexaware Technologies Ltd. v. ACIT

Shanmugam Chinnia Gounder, Coimbatore vs. ITO Non Corp Ward 1(1), Coimbatore

ITA 3366/CHNY/2025[2018-19]Status: DisposedITAT Chennai27 Jan 2026AY 2018-19

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3366/Chny/2025 निर्धारण वर्ष/Assessment Year: 2018-19 Shanmugam Chinnia Gounder V. No. 240, Sasthiri Street, Avinashi Road Br Puram, Peelamedu, Coimbatore-641 004 [Pan: Afkpc 1564 Q] (अपीलार्थी/Appellant) Ito Ncw 1(1) Све, Annexe Building, Tamil Nadu (प्रत्यर्थी/Respondent) Mr. Abhishek Murali, C.A. अपीलार्थी की ओर से / Assessee By : प्रत्यर्थी की ओर से / Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 28.05.2024 For Ay 2018-19.

For Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…aid 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. 7. 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 i…

Dgl Dist Govt Teachers Co-Operative Society Limited, Dindigul vs. The Income Tax Officer, Dindigul

ITA 3341/CHNY/2025[2019-20]Status: DisposedITAT Chennai27 Jan 2026AY 2019-20

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3341/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Dgl Dist Govt Teachers Co- Operative Society Limited 23D, Krishna Road 2Nd Street, Dindigul, Tamil Nadu 624001 [Pan: Aacad0679F] (अपीलार्थी/Appellant) V. Ito Che-W-(501)(91) Chennai (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By : None प्रत्यर्थी की ओर से /Respondent By : Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख / Date Of Pronouncement : 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 18.07.2025 For Ay 2019-20.

For Appellant: NONEFor Respondent: Ms. Gouthami
Section 144BSection 147Section 148

…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 ITA No.341/Chny/2025 (AY 2019-20) DGL Dist Govt Teachers Cooperative S Ltd Vs ITO :: 4 :: (2024) 464 ITR 430 (Bom) has decided the controversy in favour of the assessee. 7. 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 i…

Vasu Saravanan, Chennai vs. ITO, Non Corp Ward 1(6), Chennai

ITA 3331/CHNY/2025[2020-21]Status: DisposedITAT Chennai27 Jan 2026AY 2020-21

Bench: Ms. Padmavathy S & Shri Manu Kumar Giriआयकर अपील सं./Ita No 3331/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Vasu Saravanan Old No 39, New No. 2, Ramasamy Street, T Nagar, Chennai-600 017 [Pan: Apgps 9284 M] (अपीलार्थी/Appellant) V. Ito, Non Corp Ward 1(6) Chennai, Room No. 412, Main Building Ayakar Bhavan, Nungambakka, Chennai, T.N-600034 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से / Assessee By Mr. Y Sridhar, F.C.A. प्रत्यर्थी की ओर से / Respondent By Ms. Gouthami Manivasagam, Addl. Cit सुनवाई की तारीख/Date Of Hearing 20.01.2026 घोषणा की तारीख / Date Of Pronouncement 27.01.2026 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 19.09.2025 For Ay 2020-21.

Section 144BSection 147Section 148

…Chny/2025 (AY 2020-21) VASU SARAVANAN (Vs.) ITO NON CORP WARD 1 (6) :: 4 :: 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. 7. 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 i…

Jaya Chandra Rajan, Tirunelveli vs. ITO, Ward 1 Tirunelvel, Tirunelvel

ITA 3329/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16
Section 144BSection 147Section 148

…aid 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. 7. 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 i…

Thirumoorthy Revathi, Coimbatore vs. ITO, Ncw-4(4), Coimbatore

In the result, the appeal filed by the assessee is partly-allowed

ITA 3188/CHNY/2025[2015-16]Status: DisposedITAT Chennai27 Jan 2026AY 2015-16

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3188/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 133(6)Section 148Section 148ASection 149Section 149(1)Section 250Section 69A

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं सु"ी प"मावती एस, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS PADMAVATHY S, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3188/CHNY/2025 िनधा"रण वष"/Assessment Year: 2015-16 Ms. Thirumoorthy Revathy, The Income Tax Officer, Door No.2/10, Kumaran Nagar, Vs. Non-Corporate Ward 4(4), Nithin Nivas, Coimbatore V K Road, Cheranma Nagar Post, Coimbatore – 641 035. PAN: AJJPR 2483G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri N. Arjun Raj, Advocat…

Prakash Reddy Vatti, Hyderabad vs. ITO, Ward-11(1), Hyderabad

In the result, appeal of the Assessee is allowed

ITA 1806/HYD/2025[2015-16]Status: DisposedITAT Hyderabad23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: CA A VamseedharFor Respondent: MS P Sumitha, Sr. AR
Section 115BSection 144B(7)(vii)Section 148Section 148ASection 149(1)(b)Section 151Section 151ASection 250(6)Section 69A

…ch were allowed on similar terms. 5. Down the line, we find that the same issue has also been decided against the Revenue by various High Courts i.e., by the Bombay High Court in the case of Hexaware Technologies Ltd. v. Asstt. CIT [2024] 162 taxmann.com 225/464 ITR 430 , Gauhati High Court in the case of Ram Narayan Sah v. Union of India [2024] 163 taxmann.com 478/299 Taxman 276 . Punjab and Haryana High Court in the case of Jatinder Singh Bhangu v. Union of India [2024] 165 taxmann.com 115/300 Taxman 228/466 ITR 474 .and Telangana High Court in the case of Sri Venkataramana Reddy Patloola v. Dy. CIT [2024] 167…

Jayasankar Natarajan, Chennai vs. ITO, Ncw-1(2), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 3211/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3211/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri Raman Goyal, IRS (Retd.) &For Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…

Ganesh Chand Suresh Kumar, Chennai vs. ITO, Ncw-3(3), Chennai

ITA 3143/CHNY/2025[2017-18]Status: DisposedITAT Chennai23 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3143/Chny/2025 निर्धारण वर्ष/Assessment Year: 2017-18 Shri Ganesh Chand Suresh Kumar, A-2, 1St Floor, Ashok Ganapathim, New No.49, 4Th Main Road, R.A. Puram, Chennai - 600 028. Pan: Brtps 0536A (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By प्रत्यर्थी की ओर से/Respondent By The Income Tax Officer, Vs. Non-Corporate Ward 3(3), Chennai (प्रत्यर्थी/Respondent) : Shri N. Arjun Raj, Advocate : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 22.01.2026 घोषणा की तारीख/Date Of Pronouncement : 23.01.2026 आदेश/ Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 18.09.2025, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called `The Act'). The Relevant Assessment Year Is 2017-18. :-2 -:

Section 144BSection 147Section 148Section 148ASection 250

…aid CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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 i…

Anthonysamy Innasi, Thanjavur vs. ITO, Ward-1, Thanjavur

In the result, the appeal filed by the assessee is allowed

ITA 3276/CHNY/2025[2020-21]Status: DisposedITAT Chennai22 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3276/Chny/2025 निर्धारण वर्ष/Assessment Year: 2020-21 Shri Anthonysamy Innasi, The Income Tax Officer, 187, Melaiyur, Nadar Street, Vs. Ward 1(1), Thiruvidaimarudur, Thanjavur Thanjavur – 612 101. (प्रत्यर्थी/Respondent) Pan: Akfpi 0542L (अपीलार्थी/Appellant) अपीलार्थी की ओर से/Appellant By : Shri S. Girish Kumar, Advocate प्रत्यर्थी की ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 21.01.2026 घोषणा की तारीख/Date Of Pronouncement : 22.01.2026 आदेश/Order Per George George K: This Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 22.09.2025 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called 'The Act'). The Relevant Assessment Year Is 2020-21. :-2 -:

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…aid CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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 i…

Gnanamani Thuraichi, Tenkasi vs. Income Tax Officer, Ward -1, Tirunelveli

In the result, the appeal filed by the assessee is allowed

ITA 3263/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Jan 2026AY 2015-16

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3263/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16 Smt. Gnanamani Thuraichi, The Income Tax Officer, 7-3-3(8), Palace Street, Vs. Ward 1, Anaikulam, Tirunelveli Kamarajar Nagar, Tenkasi – 627 859. Pan: Bdmpg 5319J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri K. Vishwa Padmanaban, Ca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 21.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 22.01.2026

For Appellant: Shri K. Vishwa Padmanaban, CAFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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 :- 5 -: Telangana Hig…

Anbazhagan Elango, Kanchipuram vs. ITO, Ward-1, Kancheepuram

In the result, the appeal filed by the assessee is allowed

ITA 3249/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3249/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…

Jj709 Eguvarpalayam Paccs, Thiruvallur vs. ITO, Ward-1., Thiruvallur

In the result, the appeal filed by the assessee is allowed

ITA 3216/CHNY/2025[2018-19]Status: DisposedITAT Chennai22 Jan 2026AY 2018-19

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3216/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri B. Suresh, CAFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…

Jayaraman Srinivasan, Chengalpet vs. ITO, Ncw-22(4), Tambaram

In the result, the appeal filed by the assessee is allowed

ITA 3203/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Jan 2026AY 2016-17

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3203/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…

S 1284 Thathaiyangarpatti Paccs Ltd., Namakkal vs. ITO, Ward-2, Namakkal

In the result, the appeal filed by the assessee is allowed

ITA 3173/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Jan 2026AY 2019-20

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3173/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri A. Tamilamudan, CAFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…

Badariprasad, Guna vs. Income Tax Officer Guna, Guna

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…s [DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 KankanalaRavindra Reddy v. Income-tax Officer High Court of Telangana - 156 taxmann.com 178 3 03.05.2024 Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax High Court of Bombay - 464 ITR 430 4 20.05.2024 Ram Narayan Sah v. Union of India - High Court of Gauhati 163 taxmann.com 478 5 02.07.2024 SushilaSureshbabuMalge v. Income-tax Officer - High Court of Bombay - 468 ITR 624 6 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & Haryana - 466 ITR 474 7 24.07.2024 Sri Venkataramana Reddy Patloola v. Deputy Commissi…

Haricharan Rathore, Ashok Nagar vs. Income Tax Officer, Ashok Nagar

In the result, appeal filed by the assessee is allowed

ITA 472/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshharicharan Rathore, Vs. Ito, 125, Path Kheda, Ashok Ashok Nagar, Nagar, Mp Mp (Appellant) (Respondent) Pan: Csqpr0999M Assessee By : Shri Rajendra Sharma, Adv Shri Manuj Sharma, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…s [DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 KankanalaRavindra Reddy v. Income-tax Officer High Court of Telangana - 156 taxmann.com 178 3 03.05.2024 Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax High Court of Bombay - 464 ITR 430 4 20.05.2024 Ram Narayan Sah v. Union of India - High Court of Gauhati 163 taxmann.com 478 5 02.07.2024 SushilaSureshbabuMalge v. Income-tax Officer - High Court of Bombay - 468 ITR 624 6 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & Haryana - 466 ITR 474 7 24.07.2024 Sri Venkataramana Reddy Patloola v. Deputy Commissi…

Ashok Sahu, Jhansi vs. Income Tax Officer, Ward 2(3)(1), Jhansi

In the result, appeal filed by the assessee is allowed

ITA 452/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…2025, order dated 24.06.2025 2 14.09.2023 KankanalaRavindra Reddy v. Income-tax Officer High Court of Telangana - 156 taxmann.com 178 ITA No. 432/AGR/2025 3 03.05.2024 Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax High Court of Bombay - 464 ITR 430 4 20.05.2024 Ram Narayan Sah v. Union of India - High Court of Gauhati 163 taxmann.com 478 5 02.07.2024 SushilaSureshbabuMalge v. Income-tax Officer - High Court of Bombay - 468 ITR 624 6 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & Haryana - 466 ITR 474 7 24.07.2024 Sri Venkataramana Reddy Patloola v. Deputy Commissi…

Narayani Rathore, Shivpuri vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 444/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshnarayani Rathore, Vs. Assessment Unit, Peeroth Shivpuri, Income Tax Shivpuri, Mp Department, National Faceless Appeal Centre, Delhi (Appellant) (Respondent) Pan: Dhgpr1886H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 KankanalaRavindra Reddy v. Income-tax Officer High Court of Telangana - 156 taxmann.com 178 3 03.05.2024 Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax High Court of Bombay - 464 ITR 430 4 20.05.2024 Ram Narayan Sah v. Union of India - High Court of Gauhati 163 taxmann.com 478 5 02.07.2024 SushilaSureshbabuMalge v. Income-tax Officer - High Court of Bombay - 468 ITR 624 6 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & Haryana - 466 ITR 474 7 24.07.2024 Sri Venkataramana Reddy Patloola v. Deputy Commissi…

Sunita, Sahu vs. Assessment Unit, Income Tax Department, Delhi

In the result, appeal filed by the assessee is allowed

ITA 432/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshashok Sahu, Vs. Income Tax Officer, Purana Bazar, Chirgaon, Ward-2(3)(1), Jhansi Jhansi (Appellant) (Respondent) Pan: Jgsps3446H Sunita, Vs. Assessment Unit, Ward No. 2, Chobyana Income Tax Talrehat Lake View Department, Camp, Lalitpur, Lalitpur, National Faceless Up Appeal Centre, Delhi (Appellant) (Respondent) Pan: Jgps3438H

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…2025, order dated 24.06.2025 2 14.09.2023 KankanalaRavindra Reddy v. Income-tax Officer High Court of Telangana - 156 taxmann.com 178 ITA No. 432/AGR/2025 3 03.05.2024 Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax High Court of Bombay - 464 ITR 430 4 20.05.2024 Ram Narayan Sah v. Union of India - High Court of Gauhati 163 taxmann.com 478 5 02.07.2024 SushilaSureshbabuMalge v. Income-tax Officer - High Court of Bombay - 468 ITR 624 6 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & Haryana - 466 ITR 474 7 24.07.2024 Sri Venkataramana Reddy Patloola v. Deputy Commissi…

Prakasam Krishnamoorthy, Tiruchirappalli vs. ITO, Ward-1(1), Trichy

In the result, the appeal filed by the assessee is allowed

ITA 3177/CHNY/2025[2017-18]Status: DisposedITAT Chennai20 Jan 2026AY 2017-18

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3177/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18

For Appellant: Shri S. Girish Kumar, AdvocateFor Respondent: Ms. R. Kavitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…id CBDT Notification dated 29.03.2022 is directly applicable in this case. 7. 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. 8. 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…