Arulmigu Vettudaiyar Kaliamman Thirukovil Vs ITO (ITAT Chennai)
Assessee challenged reassessment solely on the legal ground that notices u/s 148 dated 31.03.2022 (AY 2015-16) & 29.03.2023 (AY 2016-17) were issued by the Jurisdictional AO (JAO) instead of the Faceless Unit, contrary to Sec.151A & CBDT’s Faceless Reassessment Scheme notified on 29.03.2022, which mandates automated/faceless issuance of all 148/148A notices post-notification. Tribunal examined the notices, & relied on the Madras High Court Division Bench in Mark Studio India Pvt Ltd (24.06.2025) which expressly reversed the Single Bench & aligned with Bombay HC in Hexaware (464 ITR 430), holding JAO-issued notices to be invalid. Tribunal also noted supporting rulings of Telangana, Punjab & Haryana, Gauhati & Gujarat HCs. Revenue’s reliance on Delhi/Calcutta HCs & the earlier Single Bench was rejected because the jurisdictional Division Bench binds the Tribunal. Accordingly, both impugned 148 notices were held void ab initio, rendering reassessment orders dated 17.03.2023 & 12.12.2023 illegal. Tribunal therefore annulled the entire proceedings & declined to examine additions on merits.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
These are appeals preferred by the assessee against the orders of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 22.07.2025 for the Assessment Year (hereinafter referred to as ‘AY‘) 2015-16 & 2016-17.
