Search Results Page
Search Results
1 - 10 of 14 (0.20 seconds)
Chellappan Sankaranathan,Sivaganga vs Acit, International Taxation Circle, ... on 19 August, 2025
cites
Value Source Technologies Pvt. Ltd., ... vs Acit, Chennai on 21 March, 2018
In these petitions, apart from the issue of notices issued by JAO instead of FAO, all or
many of the issues which were considered in Hexauxare Technologies Ltd (supra) are
involved.
Section 148A in The Income Tax Act, 1961 [Entire Act]
Kankanala Ravindra Reddy vs The Income Tax Officer And 2 Others on 14 September, 2023
9. Further, the Hon'ble Telangana High Court in Sri Venkatramana Reddy
Patloola Vs DCIT [Writ Petition Nos.13353, 16141 and 16877 of 2024 dated
24.07.2024], following the judgments of the Hon'ble Telangana High Court in
Kankanala Ravindra Reddy Vs ITO (2023) 156 taxmann.com 178 (Telangana)
and Hon'ble Bombay High Court in Hexaware Technologies Ltd Vs ACIT (2024)
464 ITR 430 (Bom) has set aside the notices issued u/s 148 and held as under:
Article 141 in Constitution of India [Constitution]
Article 136 in Constitution of India [Constitution]
Tvs Logistics Services Limited, ... vs Dcit Corporate Circle 2, Madurai on 9 August, 2021
16. The Hon'ble jurisdictional High Court in the case of TVS Credit Services Ltd.
v. DCIT in WP No.22402 of 2024 & WMP No.13336 of 2023 on similar issued
held as under:
Kunhayammed & Ors vs State Of Kerala & Anr on 19 July, 2000
13. The Supreme Court in a landmark judgement in the case
of Kunhayammed v. State of Kerala [2000] 113 Taxman 470/245 ITR 360
(SC) has summarized the doctrine of merger as follows:-
S. Shanmugavel Nadar vs State Of Tamil Nadu And Anr on 18 September, 2002
In the case of S. Shanmugavel Nadar v. State of Tamil Nadu [2003] 263
ITR 658 (SC), the Apex Court held that what merges is the operative part i.e.
the mandate decree issued by the court which may have been expressed in
positive or negative form. The application of the doctrine depends on the
nature of the appellate or revisional order, the scope of the statutory provisions
conferring jurisdiction and the subject matter of challenge with the following
remarks:-
Hexaware Technologies Ltd vs Assistant Commissioner Of Income Tax, ... on 29 March, 2022
2. Learned Single Judge in order dated 20.12.2024 in WP Nos.25223 of 2024 held that it
does not matter if the Jurisdictional Assessing Officer (JAO) issues the notice and it is not
mandatory that it should be issued by the Faceless Assessment Officer (FAO). Another
learned Single Judge in order dated 21.04.2025 in WP No.22402 of 2024 and batch cases,
followed what was held by the Bombay High Court in Hexaware Technologies Ltd vs.
Assistant Commissioner of Income Tax'; and opined that it was mandatory for the FAO to
issue notice and issuance of notice by JAO would make the notice invalid.