2026 (6) TMI 990

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....ct, 1961 (for short "IT Act") and the consequential Assessment Order dated 22nd March 2023 for A.Y. 2015-16 primarily on the ground of non-compliance with Section 151A of the IT Act, i.e., to say that the Jurisdictional Assessing Officer had no jurisdiction to issue the impugned notice under Section 148 of the IT Act and that it ought to have been issued only by the Faceless Assessing Officer. 3. Consequently, a co-ordinate bench of this Court, vide an Order dated 26th August 2024, heard the matter finally and allowed the Petition in terms of Prayer Clause (a) of the Petition thereby quashing the impugned notice under Section 148 of the IT Act and all consequential orders/notices, solely on the ground of non-compliance with Section 151A ....

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.... the other grounds raised therein were being dealt with in view of this Court's order. It was further noted that the appellate proceedings will get revived if a decision comes in favour of the Department on the issue of Section 151A controversy. In effect, the appeal was allowed for statistical purposes. 7. Mr. Walve pointed out that this order of the learned Commissioner (Appeals) was further carried to the Income Tax Appellate Tribunal by the Department in ITA No. 5816/MUM/2024 on the ground that the learned Commissioner (Appeals) erred in placing reliance on the judgment of Hexaware (supra), ignoring the fact that the same was sub-judice before the Hon'ble Supreme Court. The Income Tax Appellate Tribunal passed the final order dated 3....

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.... NFAC at the earliest; b) Thereafter, the learned Commissioner (Appeals) is hereby directed to revive the Appeal bearing No. NFAC/2014-15/10252562 filed by the Petitioner challenging the Assessment Order dated 22nd March 2023; c) The Petitioner is permitted to raise additional grounds on legality as well as merits of the re-assessment, including that of 'limitation to issue notice' under Section 148 of the IT Act relating to A.Y. 2015-16; d) The learned Commissioner (Appeals) to provide an opportunity of hearing to the Petitioner and give advance notice of at least 5 working days; e) During the pendency of the Appeal before the learned Commissioner (Appeals), the Assessment Order dated 22nd March 2023 sha....