Tecumseh Products India (P.) Ltd. v. DCIT

174 Taxmann.com 1203High Court2025#2695 most cited

What is Tecumseh Products India (P.) Ltd. v. DCIT authority for?

Where the National Faceless Assessment Centre (NFAC) and the Joint Assessing Officer (JAO) have concurrent jurisdiction, a notice issued by the JAO under Section 148 of the Income Tax Act is valid, provided no prejudice is caused to the assessee.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2025 to 2026.

Also referred to as

Tecumseh Products India (P.) Ltd. v. DCIT · Section 148 · reassessment notice · concurrent jurisdiction · NFAC · JAO · faceless assessment · validity of notice · no prejudice

Sections most often in play

Section 147Section 148Section 151ASection 144BSection 151Section 148ASection 148A(d)Section 272A(1)(d)

Issues it is cited on

section 144b(1)section 151aincome escaping assessmentsection 148a(b)section 148a(d)section 148afaceless assessmentfaceless assessment schemeorder under section 148a(d)section 151income-tax officersection 272a(1)(d)

Judgments citing Tecumseh Products India (P.) Ltd. v. DCIT

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1166/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Aug 2025AY 2016-17

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Manickam Chettiar Velmurugan, Chennai vs. ITO, Ncc-19(1), Chennai

In the result, appeals filed by the assessee are allowed

ITA 1165/CHNY/2025[2015-16]Status: DisposedITAT Chennai22 Aug 2025AY 2015-16

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

For Appellant: Mr.Hithesh, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1165 & 1166/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 v. Manickam Chettiar Velmurugan, The ITO, 59/21 Nisa Castle, Non Corporate Circle-19(1), Balakrishnan Street, Chennai. West Mambalam, Chennai-600 083. [PAN: AFPPV 6974 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.Hithesh, Advocate "…

Loganathan Dhandapani, Chennai vs. ACIT, Ncc-3(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2240/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Aug 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 144BSection 147Section 148Section 148ASection 151Section 151A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2240/Chny/2024 िनधा"रणवष"/Assessment Year: 2018-19 v. Mr. Loganathan Dhandapani, The ACIT, No.6, Avvai Street, Non Corporate Circle-3(1), Jawahar Nagar S.O., Chennai. Chennai-600 082. [PAN: AGAPD 1119 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.N. Arjun Raj, Advocate : ""यथ" क" ओर से /Respondent by Mr.M. Mohan Babu,…