Pvt. Ltd. v. DCIT

466 ITR 474High Court2024#2191 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 366,470 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

Dy. Commissioner of Income Tax, Hisar vs. M/S. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3467/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…of Hon‘ble Punjab and Haryana High Court. The issuance of notice by the JAO instead of FAO was subject matter of adjudication by the Hon‘ble Jurisdictional High Court in the case of Jatinder Singh Banghu and JyotiSareenvs Union of India and others reported in 466 ITR 474 (P&H) vide order dated 19-7-2024. We find that the Hon‘ble Punjab and Haryana High Court, being the Jurisdictional High Court for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of Kankanal…

DCIT, Hisar vs. Tayal Sons Pvt. Ltd., Hisar

The Appeals of the Assessee are allowed

ITA 3446/DEL/2025[2018]Status: DisposedITAT Delhi28 Nov 2025

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…of Hon‘ble Punjab and Haryana High Court. The issuance of notice by the JAO instead of FAO was subject matter of adjudication by the Hon‘ble Jurisdictional High Court in the case of Jatinder Singh Banghu and JyotiSareenvs Union of India and others reported in 466 ITR 474 (P&H) vide order dated 19-7-2024. We find that the Hon‘ble Punjab and Haryana High Court, being the Jurisdictional High Court for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of Kankanal…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3323/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…of Hon‘ble Punjab and Haryana High Court. The issuance of notice by the JAO instead of FAO was subject matter of adjudication by the Hon‘ble Jurisdictional High Court in the case of Jatinder Singh Banghu and JyotiSareenvs Union of India and others reported in 466 ITR 474 (P&H) vide order dated 19-7-2024. We find that the Hon‘ble Punjab and Haryana High Court, being the Jurisdictional High Court for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of Kankanal…

Tayal Sons Private Limited, Hisar vs. DCIT, Hisar

The Appeals of the Assessee are allowed

ITA 3322/DEL/2025[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalita No. 3323/Del/2025 (A.Y. 2019-20) Tayal Sons Private Vs Dcit Limited Income Tax Office, Sesctor14, 653A, Kath Mandi Road, Hisar, Hisar, Haryana Pan: Aabct6693E Appellant Respondent Ita No. 3467/Del/2025 (A.Y. 2019-20) Dcit Vs Tayal Sons Private Limited Income Tax Office, 653A, Kath Mandi Road, Hisar, Sesctor14, Hisar, Haryana. Pan: Aabct6693E Appellant Respondent Assessee By Sh. Sh. Salil Kapoor, Adv, Ms. Ananya Kapoor, Adv, Ms. Ishitafarsiya, Adv, Ms. Soumya Singh, Adv& Ms. Sakshirustagi. Revenue By Ms. Amisha S. Gupt, Cit (Dr) Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025 Order Per Yogesh Kumar, U.S. Jm: The Captioned Two Appeals Are Filed By The Assessee & Two

Section 144BSection 148Section 148ASection 151

…of Hon‘ble Punjab and Haryana High Court. The issuance of notice by the JAO instead of FAO was subject matter of adjudication by the Hon‘ble Jurisdictional High Court in the case of Jatinder Singh Banghu and JyotiSareenvs Union of India and others reported in 466 ITR 474 (P&H) vide order dated 19-7-2024. We find that the Hon‘ble Punjab and Haryana High Court, being the Jurisdictional High Court for the assessee herein, by following the decision of Hon‘ble Bombay High Court in the case of Hexaware Technology Ltd vs ACIT reported in 464 ITR 430 (Bom); decision of Hon‘ble Telangana High Court in the case of Kankanal…

Thanaraj Sumathi, Mayiladuthurai vs. ITO, Ward-1, Kumbakonam

In the result, appeal filed by the assessee is allowed

ITA 2031/CHNY/2025[2019-20]Status: DisposedITAT Chennai14 Oct 2025AY 2019-20

Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:2031/Chny/2025 यनिाारणवर्ा / Assessment Year:2019-20 Thanaraj Sumathi, Income Tax Officer, No.3/25, North Street, Vs. Ward-1 Moovalur, Kumbakonam. Mayiladuthurai – 609806. Tamil Nadu. [Pan:Knyps-1061-J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Cit. सुनवाईकीतारीख/Date Of Hearing : 13.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

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