Income Tax Appellate Tribunal, 'A' Bench, Chennai

Parties Involved

Facts Summary

This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 06.03.2026 passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2020-21. The appeal filed by the Revenue is delayed by 4 days. The Assessing Officer (AO) filed an affidavit stating the reasons for the belated filing of the appeal. The First Appellate Authority (FAA) had not decided the issue on merits but quashed the reassessment on a legal ground raised, namely that the Jurisdictional Assessing Officer (JAO) does not have the power to issue notice under section 148 of the Act. The FAA considered the specific contention of the assessee that the notice under section 148 of the Act ought to have been issued by the Faceless Assessing Officer (FAO) instead of the JAO, and consequently, the proceedings initiated under section 148 of the Act were liable to be quashed.…

Legal Issues

• 1. Whether the Jurisdictional Assessing Officer (JAO) has the power to issue notice under section 148 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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