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    <title>2025 (11) TMI 1846 - ITAT HYDERABAD</title>
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    <description>ITAT Hyderabad held that the reassessment notice issued u/s 148 by the Jurisdictional Assessing Officer after the CBDT notification, instead of by the designated faceless authority, was invalid following the binding view of the Telangana HC. The notice dated 07.04.2022 was quashed and the reassessment set aside, resulting in the assessee&#039;s appeal being allowed. Noting that the issue is pending before the SC in the Hexaware Technology matter, ITAT granted liberty to both parties to seek revival or modification of the order depending on the eventual SC decision.</description>
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    <pubDate>Wed, 19 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1846 - ITAT HYDERABAD</title>
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      <description>ITAT Hyderabad held that the reassessment notice issued u/s 148 by the Jurisdictional Assessing Officer after the CBDT notification, instead of by the designated faceless authority, was invalid following the binding view of the Telangana HC. The notice dated 07.04.2022 was quashed and the reassessment set aside, resulting in the assessee&#039;s appeal being allowed. Noting that the issue is pending before the SC in the Hexaware Technology matter, ITAT granted liberty to both parties to seek revival or modification of the order depending on the eventual SC decision.</description>
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