2025 (5) TMI 2248

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.... DR ORDER PER RAJ PAL YADAV, VP The assessee is in appeal before the Tribunal against the assessment order dated 14.12.2023 passed under Section 147 read with Section 144 of the Income Tax Act, 1961 in assessment year 2018-19. 2. With the assistance of ld. Representative, we have gone through the record carefully. The assessee was a Non Resident Indian at the relevant time. He did not ....

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....assessee, at the very outset submitted that after 29.03.2022, the notice under Section 148 ought to have been issued by the Faceless Assessment Unit and not by the jurisdictional AO. The notice had been issued by JAO and therefore, it is not sustainable. The re-assessment proceeding deserve to be declared as invalid and consequently, it has to be quashed. In support of his contention, he relied up....

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....f judgements. Hon'ble jurisdictional High Court has passed the following order in the case of Shri Aman Batra Vs DCIT CWP No. 11870 of 2025. The judgement of the Hon'ble High Court dated 30.04.2025 read as under : "DEEPAK SIBAL, J. (Oral) 1. Challenge made through the instant petition is to the notice dated 01.03.2025 (Annexure P-l) issued to the petitioner by the respond....

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.... 3. Learned counsel for the respondents does not dispute the fact that the case of the petitioner is covered in his favour by the law laid down through the aforesaid two judgments rendered by two different co-ordinate Benches of this Court in Jatinder Singh Bhangu and Jasjit Singh's case (supra). 4. In the light of the above, in terms of the law laid down in Jatinder Singh Bhangu's ....