VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD
In the result, appeal of the Assessee is partly allowed
ITA 1878/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Feb 2026AY 2018-19
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
For Appellant: Sri Y V Bhanu Narayan Rao, CAFor Respondent: Sri Suresh Babu KN, Sr. AR
Section 144BSection 147Section 148Section 148ASection 151ASection 250
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
