Pvt. Ltd. v. DCIT

466 ITR 474High Court2024#2212 most cited

What is Pvt. Ltd. v. DCIT authority for?

Reassessment notices under Section 148A, issued in the context of faceless assessment proceedings, must be issued by the designated Faceless Assessing Officer and not by a Jurisdictional Assessing Officer.

53

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Jatinder Singh Banghu · Jyoti Sareen · Union of India · Section 148A · faceless assessment · reassessment notice validity · Jurisdictional Assessing Officer · Faceless Assessing Officer · jurisdiction to issue notice · Section 151A · 466 ITR 474 · order under section 148A(d)

Issues it is cited on

Judgments citing Pvt. Ltd. v. DCIT

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

…Narayan Sah v. Union of India - High Court of Gauhati 163 4 taxmann.com 478 02.07.2024 Sushila Sureshbabu Malge v. Income-tax Officer - High Court of 5 Bombay - 468 ITR 624 19.07.2024 Jatinder Singh Bhangu v. Union of India High Court of Punjab & 6 Haryana - 466 ITR 474 Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income 7 24.07.2024 Tax, Circle 1(1), Hyderabad and Others High Court of Telangana - 468 ITR 181 [W.P.No.13353, 16141 & 16877 of 2024] 29.07.2024 Jasjit Singh v. Union of India - High Court of Punjab & Haryana - 467 8 ITR 52 05.08.2024 Samp Furniture Pvt. Ltd. v. Income Tax Officer, Ward…

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

…om 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 taxmann.com 411/468 ITR 181 . where the issue was in respect of international taxation, Bombay High Court in the case of Abhin Anilkumar Shah v. ITO,International Taxation [2024] 166 taxmann.com 679/301 Taxman 156/468 ITR 350 . which is again on intern…

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