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

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

Jeyaraman Johnson Kumar, Trichy vs. ITO, Ward 1(1), Trichy

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

ITA 3127/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3127/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Shri Jeyaraman Johnson The Income Tax Officer, Kumar, Vs. Ward 1(1), Plot No.3 & 4, Bharathi Nagar, Trichy 11Th Cross, Puthur, Trichy – 620 017. Pan: Ahipj 7887P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20..01.2026

For Appellant: Shri Y. Sridhar, FCAFor 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…

Manackchand Aarthi, Kancheepuram vs. ITO, Ward-1, Kancheepuram

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

ITA 3112/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Jan 2026AY 2020-21

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita No.: 3112/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 Smt. Manackchand Aarthi, The Income Tax Officer, No.17/2A, Gandhi Road, Vs. Ward 1, Sriperumbudur, Kancheepuram Kancheepuram – 602 105. Pan: Caxpa 6225Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Y. Sridhar, Fca ""यथ" क" ओर से/Respondent By : Ms. R. Kavitha, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 20.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 20.01.2026

For Appellant: Shri Y. Sridhar, FCAFor 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…

Sambasivam Nandha, Coimbatore vs. Income Tax Officer Non Corp Ward 3(2), Coimbatore

In the result, appeal filed by the assessee is allowed in terms above and the stay application is dismissed

ITA 3245/CHNY/2025[2018-19]Status: DisposedITAT Chennai14 Jan 2026AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3245/Chny/2025 "नधा"रण वष"/Assessment Year: 2018-19 & Sa No.117/Chny/2025 [In Ita No.3245/Chny/2025] V. Shri Sambasivam Nandha, Ito, 10/305, 7Th Street, Nchatra Non-Corporate Ward-3(2), Garden, Oraikalpalayam, Race Course, Coimbatore, Masagoundenchettipalayam, Tamil Nadu-641018 Coimbatore Tamil Nadu. [Pan: Ahepn0682Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. K. Gowtham, Ca : ""यथ" क" ओर से /Respondent By Mr. Guru Prasad, Addl.Cit : सुनवाईक"तार"ख/Date Of Hearing 13.01.2026 : घोषणाक"तार"ख /Date Of Pronouncement 14.01.2026

For Appellant: Mr. K. Gowtham, CA
Section 144BSection 147Section 148

…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. 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…

G2273 Arungunam Primary Agricultural Cooperative Credit Society, Arungunam vs. Income Tax Officer, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2406/CHNY/2025[2019-2020]Status: DisposedITAT Chennai14 Jan 2026AY 2019-2020

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. C. Sivakumar, Addl. C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 80ASection 80PSection 80P(2)(a)

…d CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. 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. 11. Furthermore, the above view is affirmed by 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 th…

Gurjit Singh, Ropar vs. Income Tax Officer, Rupnagar

Appeal stand allowed accordingly

ITA 1175/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh13 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Shashi Kant Sharma (ITP) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 144BSection 147Section 148Section 151ASection 69

…troversy also has been dealt with by Hon’ble Bombay High Court in the case of Abhin Anilkumar Shah vs. ITO (International Taxation) (166 Taxmann.com 679 dated 28-08-2024) wherein Hon’ble Court, referring to the decision in Hexaware Technologies Ltd. vs. ACIT (464 ITR 430), dealt with a case of international charge and adjudicated the controversy in favor of the assessee as under: - 12. Having heard the learned counsel for the petitioner and Mr. Mistry, the learned amicus, it is clear to us that although the objection of Ms. Goel at the first blush appeared to be attractive, when we first heard the matter on earli…

Nazareth Learning Services, Chennai vs. ITO, Ncw-7(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3022/CHNY/2025[2015-16]Status: DisposedITAT Chennai12 Jan 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Sandeep Bagmar, AdvocateFor Respondent: Shri. A R V Sreenivasan, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69A

…d CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. 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. 11. Furthermore, the above view is affirmed by 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 th…

Nisar Ahamed Abdul Sukkur, Coimbatore vs. DCIT, Corp. Circle-1, Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 1868/CHNY/2025[2014-15]Status: DisposedITAT Chennai12 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. Shrenik Chordia, C.AFor Respondent: Shri. Shiva Srinivas, C.I.T
Section 139(1)Section 147Section 148Section 148ASection 151ASection 69

…d CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. 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. 11. Furthermore, the above view is affirmed by 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 th…

All India Insurance Pensioners Association, Chennai vs. On Corp Ward 9(1) Che/, Chennai

In the result, appeal filed by the assessee is allowed

ITA 2879/CHNY/2025[2019-20]Status: DisposedITAT Chennai07 Jan 2026AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.R.V. Veeramani, CAFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Wellcare International Hospital and Research Institute Pvt. Ltd., Trichy vs. ITO, Ward-1(1), Trichy

In the result, appeal filed by the assessee is allowed

ITA 2867/CHNY/2025[2018-19]Status: DisposedITAT Chennai07 Jan 2026AY 2018-19

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Ms. R. Sumedha, Advocate for Ms. G. Vardini KarthickFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Vijayakumar Balaji, Coimbatore vs. ITO, Ncw-3(1), Coimbatore

In the result, appeal filed by the assessee is allowed

ITA 2853/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.S. Girish Kumar AdvocateFor Respondent: Mr. Shiva Srinivas, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Shanmugam Palanisamy, Keerambur vs. Income Tax Officer, Ward 2, Namakkal

In the result, appeal filed by the assessee is allowed

ITA 2701/CHNY/2025[2020-21]Status: DisposedITAT Chennai07 Jan 2026AY 2020-21

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.P.M.Kathir, AdvocateFor Respondent: Mr. K.Ilaiyaraja, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Palanisamy Srilatha, Salem vs. ITO, Ward-196), Salem

In the result, appeal filed by the assessee is allowed

ITA 2027/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Jan 2026AY 2015-16

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr.S Sridhar, Adv (Erode)For Respondent: Ms. R Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Assistant Commissioner of Income Tax, Tirunelveli vs. Srinivasagam Selvamathan, Tuticorin

In the result, appeal filed by the revenue is dismissed

ITA 2654/CHNY/2025[2013]Status: DisposedITAT Chennai05 Jan 2026

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

For Appellant: Mr. SrinivasagamFor Respondent: Mr.Shiva Srinivas, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…[DB] - WA No. 781 OF 2025, order dated 24.06.2025 2 14.09.2023 Kankanala Ravindra 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 Sushila Sureshbabu Malge 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 Commis…

Swami Vivekanand College, Thane vs. Income Tax Officer, WD-4(4), Thane

In the result, the appeal is allowed

ITA 6628/MUM/2025[2015-16]Status: DisposedITAT Mumbai05 Jan 2026AY 2015-16

Bench: Shri Saktijit Dey & Shri Jagadishswami Vivekanand College Income Tax Officer, Ward-4(4) Asher It Park, 6Th Floor, B-906 Cluster 3, Mira Road (E), Mira Road S.O., Near Midc, Road No. 16 Z, Vs. Thane-401 107 Wagle Industrial Estate, Thane-400 604 Pan/Gir No. Aaets 9320 H (Appellant) : (Respondent) Appellant By : Shri Prakash G. Jhunjhunwala & Shri Saiprasad Ghosh Respondent By : Shri Arun Kanti Datta – Cit Dr Date Of Hearing : 17.12.2025 Date Of Pronouncement : 05.01.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Against Order Dated 09.09.2025 Of National Faceless Appeal Centre (‘Nfac’ For Short), Delhi For The Assessment Year (A.Y. For Short) 2015-16. 2. In Ground No. 1, The Assessee Has Challenged The Validity Of Notice Issued U/S. 148 Of The Act, Being Barred By Limitation. Identical Issue Has Been Raised By The Assessee Through An Additional Ground Filed On 12.12.2025. Since, The Issue Raised By The Assessee Is A Purely Legal & Jurisdictional Issue Going To The Root Of The Matter & Can Be Decided Based On The Facts Available On Record, We Are Inclined To Admit The Additional Ground For Adjudication & Proceed To Decide It At The Very Outset.

For Appellant: Shri Prakash G. Jhunjhunwala &For Respondent: Shri Arun Kanti Datta – CIT DR
Section 139(1)Section 147Section 148Section 148A

…ed upon the following decisions: 1. Union of India v. Rajeev Bansal [2024] 167 taxmann.com 70 2. Cherian Nallathu Abraham Annamma vs. ITO 179 Taxmann.com 433 (Bom-HC) 3. Babu Hasan Shaikh vs. ITO (ITA No. 926/Mum/2025) 4. Hexaware Technologies Ltd. vs. ACIT (162 Taxmann.com 225 (Bom-HC)) 5. Shree Cement Ltd. vs. ACIT (177 Taxmann.com 538 (Rajasthan-HC)) 6. Cyberabad Citizens Health Services P. Ltd. vs. DCIT (Writ Petition No. 25121 of 2024 (Telangana-HC)) 7. Ramesh Dandumal Chachlani vs. ITO (ITA No. 4874/Mum/2024) 8. Ameya Balkrishna Kulkarni vs. ITO (ITA No. 4523/Mum/2024) 3 Swami Vivekanand College vs. ITO 6…

Esi Hospital Employees Co-Op Thrift & Credit Society Ltd., Chennai vs. ITO, Ncw-10(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 3030/CHNY/2025[2016-17]Status: DisposedITAT Chennai01 Jan 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G Reddi Prakash, F.C.AFor Respondent: Shri. ARV Sreenivasan, CIT
Section 147Section 148Section 148ASection 151ASection 80P

…d CBDT Notification dated 29.03.2022 is directly applicable in this case. 10. 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. 11. Furthermore, the above view is affirmed by 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 th…

Sharanappa, Yadagir vs. Income Tax Officer, Ward-1, Yadgir

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 1198/BANG/2025[2015-16]Status: DisposedITAT Bangalore31 Dec 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2015-16

For Appellant: Ms. Sahana, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR
Section 142(1)Section 148Section 69A

…dictional AO as well as the faceless AO and therefore the order cannot be found fault on the said reasoning. Further, the Ld.DR brought to our notice that the judgment of Hon’ble Bombay High Court in the case of Hexaware Technologies Ltd. vs. ACIT reported in 464 ITR 430 was challenged before the Hon’ble Supreme Court and prayed that the said legal ground may not be decided at this stage. Page 3 of 4 6. We have heard the arguments of both sides and perused the materials available on record. 7. The assessee raised a legal plea that the jurisdictional assessing officer has no jurisdiction to initiate proceedings…

Jagathesh, Chennai vs. ACIT, Ncc-1(1), Chennai

In the result the appeal of the assessee in ITA No

ITA 1566/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…– 11, Chennai i.e. the JAO. The Ld.AR relying on the decision of the Hon’ble Jurisdictional High Court in TVS Credit Services dated 24.06.2025 which followed the decision of the Hon’ble Bombay High Court in the case of Hexaware Technologies Ltd v ACIT [2024] 464 ITR 430 (Bom), :-11-: ITA. Nos:1565 & 1566/Chny/2025 argued that the notice u/s.148 of the Act issued by the Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessing Officer (FAO) is invalid and liable to be quashed. 31. We have noted with reverence the decision of the Hon’ble Madras High Court in TVS Credit Services dated 24.06.2025 in…

Jagathesh, Chennai vs. Aacit, Ncc-11(1), Chennai

In the result the appeal of the assessee in ITA No

ITA 1565/CHNY/2025[2017-18]Status: DisposedITAT Chennai30 Dec 2025AY 2017-18

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:1565/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) आयकर अपील सं./Ita No.:1566/Chny/2025 ननिाजरण वर्ज / Assessment Year: 2017-18 Jagathesh, Acit, Flat 2A, Block V, Vs. Non- Corporate Circle - 11(1), Rani Meyammai Towers, Chennai. Mrc Nagar, Raja Annamalai Puram, Chennai – 600 028. [Pan:Aclpj-4702-H] (अपीलाथी/Appellant) (प्रत्यथी/Respondent)

For Appellant: Shri. D. Anand, Advocate &For Respondent: Shri. ARV Sreenivasan, CIT
Section 115BSection 133ASection 147Section 148Section 148ASection 183Section 197Section 271ASection 69A

…– 11, Chennai i.e. the JAO. The Ld.AR relying on the decision of the Hon’ble Jurisdictional High Court in TVS Credit Services dated 24.06.2025 which followed the decision of the Hon’ble Bombay High Court in the case of Hexaware Technologies Ltd v ACIT [2024] 464 ITR 430 (Bom), :-11-: ITA. Nos:1565 & 1566/Chny/2025 argued that the notice u/s.148 of the Act issued by the Jurisdictional Assessing Officer (JAO) and not by the Faceless Assessing Officer (FAO) is invalid and liable to be quashed. 31. We have noted with reverence the decision of the Hon’ble Madras High Court in TVS Credit Services dated 24.06.2025 in…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3089/CHNY/2025[2020-21]Status: DisposedITAT Chennai29 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…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. 7. Furthermore, the above view is affirmed by 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…

Paramasiva Naidu Muthuvelraj Educational Trust, Chennai vs. ITO, Exemptions Ward-3, Chennai

In the result, appeal filed by the assessee is allowed

ITA 3088/CHNY/2025[2019-20]Status: DisposedITAT Chennai29 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N.V.Krishnan, AdvocateFor Respondent: Shri. ARV Sreenivasan, C.I.T
Section 147Section 148Section 148ASection 151A

…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. 7. Furthermore, the above view is affirmed by 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…