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    <title>2025 (11) TMI 1242 - ITAT HYDERABAD</title>
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    <description>ITAT Hyderabad (AT) held that a notice issued u/s 148 by the Jurisdictional Assessing Officer (JAO), instead of the designated Faceless Assessing Officer (FAO), after the CBDT notification is invalid. Relying on consistent rulings of the Telangana HC, the Tribunal quashed the notice dated 07.04.2022 and consequential reassessment proceedings. The assessee&#039;s appeal was allowed. Noting that the issue is pending before SC in a related matter and that Telangana HC has granted liberty to seek revival depending on the SC&#039;s decision, corresponding liberty was preserved for the parties.</description>
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    <pubDate>Wed, 15 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1242 - ITAT HYDERABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=781774</link>
      <description>ITAT Hyderabad (AT) held that a notice issued u/s 148 by the Jurisdictional Assessing Officer (JAO), instead of the designated Faceless Assessing Officer (FAO), after the CBDT notification is invalid. Relying on consistent rulings of the Telangana HC, the Tribunal quashed the notice dated 07.04.2022 and consequential reassessment proceedings. The assessee&#039;s appeal was allowed. Noting that the issue is pending before SC in a related matter and that Telangana HC has granted liberty to seek revival depending on the SC&#039;s decision, corresponding liberty was preserved for the parties.</description>
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      <pubDate>Wed, 15 Oct 2025 00:00:00 +0530</pubDate>
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