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

151A of the Act, the Ld. JAO Ward- (1) has no jurisdiction to issue notice u/s 148 and such notice has to be issued only by the NFAC. 12. The Ld. CIT(A) erred in passing the order without giving proper reasonable opportunity of being heard to the assessee, which is incorrect

BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

151A of the Act, the notice u/s 148 has to be issued by the AO, NFAC, Delhi after duly following the procedure as laid down u/s 148A of the IT Act, 1961, whereas, in the case of the assessee, the notice u/s 148 dt 27.04.2022 was issued by the ITO, Ward 1(1), Hyderabad and thus, the notice

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

151A read with Section 144B of the IT Act. As per the said Section, the said notice(s)/orders must have been issued by the Faceless Assessing Officer ("FAO") and not by the Jurisdictional Assessing Officer("JAO"), as there is no concurrent jurisdiction of FAO and JAO to issue a notice/order under the Income Tax Act. As the impugned notice

INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR vs. MEGHANA ENTERPRISES, MAHABUBNAGAR

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.481/Hyd/2025 (िनधा"रण वष"/Assessment Year 2018-2019) The Income Tax Officer, Meghana Enterprises, Ward-1, Mahabubnagar Vs. Mahabubnagar. Pin – 509 102 Pan Abefm1414B Pin - 509001. (Appellant) (Respondent) राज" व "ारा /Revenue By: Sri Rakesh Chintagumpula, Sr. Ar िनधा"रती "ारा /Assessee By: Sri Kr Pruthvish, Advocate

151A of the Income Tax Act, r/w CBDT Notification No. 18/2022 dt.29- 03-2022 and notification no.SO. 1400(E) dt.28-03-2022 issued u/s 130 of the Act mandate that the proceedings under Section 148A and notices u/s 148 shall only be Faceless, when the provisions of Sections 148A and 148 of the Act require enquiry and issue of notices by 'Assessing