Shri Jayasankar Natarajan Vs. The Income Tax Officer, Non-Corporate Ward 1(2), Chennai

Parties Involved

Facts Summary

This appeal was filed by the assessee, Shri Jayasankar Natarajan, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30.10.2025, passed under section 250 of the Income Tax Act, 1961. The assessee raised a legal ground challenging the validity of the assumption of jurisdiction for issuance of notice under section 148A of the Act. The notice under section 148 of the Act was issued by the Income Tax Officer, Non-Corporate Ward 1(2), Chennai, which the assessee argued lacked jurisdiction in view of the Notification issued by the CBDT dated 29.03.2022. The Notification formulated a Scheme called “the e-assessment of Income Escaping Assessment Scheme, 2022” which mandates that notices under section 148 of the Act shall be issued through automated allocation in a faceless manner.…

Legal Issues

• 1. Validity of the assumption of jurisdiction for issuance of notice under section 148A of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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