Shri Jeyaraman Johnson Kumar Vs. The Income Tax Officer, Ward 1(1), Trichy

Parties Involved

Facts Summary

This appeal is filed by the assessee, Shri Jeyaraman Johnson Kumar, against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 24.10.2025, passed under section 250 of the Income Tax Act, 1961. The assessee has challenged the validity of the assumption of jurisdiction for the issuance of a notice under section 148 of the Act. The notice was issued by the Income Tax Officer, Ward 1(1), Trichy, which the assessee argues lacks jurisdiction in view of a Notification issued by the CBDT dated 29.03.2022. This notification formulated a Scheme called the 'e-assessment of Income Escaping Assessment Scheme, 2022', which mandates that notices under section 148 should be issued through automated allocation and in a faceless manner.…

Legal Issues

• 1. Validity of the assumption of jurisdiction for issuance of notice under section 148 of the Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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