2026 (4) TMI 1879

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....appeal is barred by limitation by 3 days. The Revenue has filed a petition seeking condonation of delay explaining the reasons that the approving authority, who was additionally holding the charge of Pr. Commissioner of Income Tax, AU-1, Dibrugarh, was out of station and also preoccupied with office work of the additional charge and could not return to Guwahati due to exigencies of office work immediately prior to and during the crucial period of filing of the appeal u/s 253(2) of the Act. The Ld. DR requested that since the delay of 03 days was neither wilful nor intentional, the same may be condoned. After perusing the same, we are satisfied that the Revenue had a reasonable and sufficient cause and was prevented from filing the instant a....

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.... Special Leave Petition (SLP) filed by the Revenue in the case of Hexaware Technologies Limited v. Assistant Commissioner of Income Tax Circle-15(1)(2) Mumbai and Ors. 4. Ground 4 The Appellant craves leave to add alter modify OR amend any of the above grounds of appeal at OR before the time of the hearing. 3. Brief facts of the case are that the assessee had not filed her return of income for AY 2015-16. Information was received by the Assessing Officer (hereinafter referred to as Ld. 'AO') through Insight Portal of the Department that the assessee had deposited substantial cash in her bank account. The Ld. AO issued a notice u/s 148A(b) of the Act under the amended provisions of sections 147 to 149 and 151 of the Act t....

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....d the appeal of the assessee by giving his findings as under: "5.1 The appellant has challenged the validity of notice issued u/s 148 of the Act by the Jurisdictional Assessing Officer by the ground of appeal no.1 to 3. The appellant, in support of its grounds of appeal no. 1 to 3, has submitted that the notice u/s 148 issued by the ITO Ward-1(2) Guwahati/Jurisdictional Assessing Officer was not valid being without jurisdiction. The notice u/s 148 of the Act in the case of the appellant was issued by the ITO Ward-1(2) Guwahati on 31.03.2022. 5.2 Respectfully following the judgments of Hon'ble High Courts and in particular the Hon'ble Gauhati High Court, which is the Jurisdictional High Court for the appellant, in Ram Naray....

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..... Notwithstanding anything contained in any judgment, order or decree of any court or in section 151A or in any scheme framed thereunder, for the removal of doubts, it is hereby clarified that the Assessing Officer for the purposes of sections 148 and 148A shall mean and shall always be deemed to have meant to be an Assessing Officer other than the National Faceless Assessment Centre or any assessment unit referred to in sub-section (3) of section 144B. 7. Hence, since section 147A of the Act has been inserted with retrospective effect and the law has been amended, in the interest of justice and fair play and after examining the facts of the case, we deem it appropriate to set aside the order of the Ld. CIT(A) and remit the matter back t....