“faceless assessment”

Amara Raja Energy and Mobility Limited, Tirupati vs. DCIT., Circle-1(1), Tirupati

In the result, appeal of the Assessee is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.791/Hyd/2025 Assessment Year 2021-2022 Amara Raja Energy & Mobility Limited, The Dcit, Circle-1(1), Vs. Tirupati – 517 520. Tirupati Pan Aabca9264E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca E Phalguna Kumar राज" व "ारा /Revenue By: Sri Pavan Kumar Beerla, Cit-Dr

Amara Raja Campus, Renigunta-cuddapah Road, Karakambadi, TIRUPATI DISTRICT-517520, Andhra Pradesh, India To THE LEARNED ASSESSING OFFICER Assessment Unit/Verification Unit/Technical Unit/Review Unit National Faceless Assessment Centre, Income Tax Department DELHI Dear Sir, Sub: Response to Notice under Sec 142(1) 1. Notice under Sec 142(1) with No. ITBA/AST/F

Bandaru Chandra Sekhar, Kadapa vs. ITO, Ward-1, Proddatur

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1716/Hyd/2025 Assessment Year 2019-2020 Bandaru Chandra The Income Tax Officer, Sekhar, Ward-1, Proddutur. Jammalamadugu Po & Vs. Pin – 516 350. Taluka, Kadapa Dist. Andhra Pradesh. Pin – 516 434. Pan Aozpb5357G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca K A Sai Prasad राज" व "ारा /Revenue By: Ms Kritika Jaiswal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 17.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case of Vijay Kumar Kamdar, Adilabad vs., ITO, Ward-1, Adilabad ... Undisputedly, the show cause notice u/s 148A(b) as well as notice u/s 148 were issued by the JAO and not by the faceless Assessing Officer. At the outset, we note that the Hon’ble Jurisdictional High Court has considered an identical issue in assessee's own case

Somineni Vijayalakshmi, Secunderabad vs. ITO, Ward-11(1), Hyderabad

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1697/Hyd/2025 Assessment Year 2016-2017 Somineni The Income Tax Officer, Vijayalakshmi, Vs. Ward-11(1), Hyderabad – 500 055. Hyderabad. Pan Ahtpv9907H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Cs Subrahmanyam & Sri V Siva Kumar, Advocate राज" व "ारा /Revenue By: Sri Ashutosh Pradhan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

Officer [in short “JAO”] and 4 ITA.No.1697/Hyd./2025 consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed. 4. We have heard the learned Authorised Representative of the Assessee as well as the learned DR and considered ... notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case of Vijay Kumar Kamdar, Adilabad vs., ITO, Ward-1, Adilabad

Karthik Kumar Kyatham, Nizamabad vs. ITO, Ward-1, Adilabad

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1658/Hyd/2025

notice issued by the JAO, Ward-(1), Adilabad and consequently, the re-assessment order on the ground that the procedure as per the National Faceless Assessment Scheme has not been followed. In support of this contention, the learned Authorised Representative of the Assessee has submitted that an identical issue ... notice u/sec.148 for reopening of the assessment were issued by the Jurisdictional Assessing Officer, without following the procedure as per the National Faceless Assessment Scheme. An identical issue has been considered by this Bench of Hyderabad Tribunal in the case of Vijay Kumar Kamdar, Adilabad vs., ITO, Ward-1, Adilabad

Worldview Education Services Private Lmited, Hyderabad vs. ITO., Ward-17(1), Hyderabad

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1056/Hyd/2025 Assessment Year 2021-2022 Worldview Education Services Private Limited, The Income Tax Officer, Vs. Hyderabad – 500 016. Ward-17(1), Telangana. Hyderabad. Pan Aaacw9480F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca C. Maheshwar Reddy राज" व "ारा /Revenue By: G Saratha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 27.11.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

should not be treated as an unallowable expenditure under the provisions of Sec.37 of the Act and consequently, the assessment order passed by the Faceless Assessment Officer [in short “FAO”] is erroneous and prejudicial to the interests of the revenue. The assessee has filed his reply/submissions dated 27.03.2025 along with

Shakti Hormann Private Limited, Hyderabad vs. DCIT, Circle-3(1), Hyderabad

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.917/Hyd/2024 (निर्धारण वर्ष/Assessment Year:2020-21) Shakti Hormann Private Limited, Hyderabad. Vs. Dcit, Circle-3(1), Hyderabad. Pan: Aadcs4024Q (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Shri P. Murali Mohan Rao, Ca राजस्व द्वारा / Revenue By: Ms. U. Mini Chandran, Cit-Dr सुनवाई की तारीख /Date Of Hearing: 15/10/2025 घोषणा की तारीख / Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Final Assessment Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) R.W.S 144C(13) R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”) Dated 25/07/2024 For The

आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant

Sresta Natural Bioproducts Private Limited, Hyderabad vs. DCIT., Circle-3(1), Hyderabad

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.711/Hyd/2024 Assessment Year 2020-2021 Sresta Natural Bioproducts Private Limited, Hyderabad. The Dcit, Circle-3(1), Vs. Pin – 500 081. Hyderabad – 500 081. Telangana. Telangana. Pan Aahcs9571J (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 11.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

while dealing with the issue of validity of the notice issued u/sec.148 issued by the Jurisdictional Assessing Officer [in short "JAO" instead of Faceless Assessing Officer (in short "FAO" as per the Faceless Assessment Scheme has quashed 35 ITA.No.711/Hyd./2024 the notice issued u/sec