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…