M/s. Sri Muthu Agencies vs. The Income Tax Officer, Ward 3, Puducherry

Parties Involved

Facts Summary

This appeal is filed by M/s. Sri Muthu Agencies against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 17.06.2025, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2018-19. The appellant has challenged the validity of the assumption of jurisdiction for issuance of notice under section 148 of the Act by the Income Tax Officer, Ward 3, Puducherry. The appellant argued that the notice is lacking jurisdiction in view of the Notification issued by the CBDT dated 29.03.2022 which formulated the e-assessment of Income Escaping Assessment Scheme, 2022. The respondent relied on the order passed by the AO & First Appellate Authority (FAA).…

Legal Issues

• 1. Validity of the assumption of jurisdiction for issuance of notice under section 148 of the Act by the Income Tax Officer, Ward 3, Puducherry.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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