2025 (4) TMI 1225

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....A SIVA KARTIKEYA FOR THE RESPONDENT : BOKARO SAPNA REDDY JR. SC FOR INCOME TAX ORDER ( Per Hon'ble Sri Justice P. Sam Koshy ) Heard Sri A.V.A. Siva Kartikeya, learned counsel for the petitioner and Ms. Bokaro Sapna Reddy, learned Standing Counsel for Income Tax Department appearing for the respondents. Perused the record. 2. The present writ petition has been filed assailing the ord....

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....this Court in the case of Kankanala Ravindra Reddy vs. Income Tax Officer (2023) 156 taxmann.com 178(TELANGANA), is not sustainable as the notice under Section 148 was issued by the jurisdictional Assessing Officer, whereas, as per the amended provision of the Act, that ought to had been issued in the Faceless manner. He further submits that the assessment of the petitioner themselves carried out ....

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....sessing Authority has not considered. 6. The contention of the learned counsel for the petitioner so far as the 148 notice issued by the jurisdictional Assessing Officer not being in dispute by the learned Standing Counsel for the Department and also in the light of the aforesaid judgments rendered by this Court in the case of Kankanala Ravindra Reddy (supra 1) and in the light of the judgment ....