VASU SARAVANAN Vs. ITO, NON CORP WARD 1(6)
Case No: ITA No 3331/Chny/2025
Court: INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI
Date: 1/27/2026
Parties Involved
appellantVASU SARAVANAN
respondentITO, NON CORP WARD 1(6)
Facts Summary
The case pertains to an appeal by the assessee, VASU SARAVANAN, against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 19.09.2025 for Assessment Year 2020-21. The jurisdictional assessing officer (JAO) issued a notice under section 148 dated 25.03.2024. The assessee contested the validity of this notice, arguing that it should have been issued by the Faceless Assessing Officer (FAO) as per the CBDT Notification dated 29.03.2022, which introduced the e-assessment of i…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the notice under section 148 should have been issued by the FAO as per the CBDT Notification dated 29.03.2022.
Precedents Relied Upon
6 precedents cited in this judgement.