{"id":60502,"date":"2026-06-05T19:22:15","date_gmt":"2026-06-05T13:52:15","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tvs-credit-services-ltd-v-dy-cit-2026-484-itr-622-madhc\/"},"modified":"2026-06-05T19:22:15","modified_gmt":"2026-06-05T13:52:15","slug":"tvs-credit-services-ltd-v-dy-cit-2026-484-itr-622-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tvs-credit-services-ltd-v-dy-cit-2026-484-itr-622-madhc\/","title":{"rendered":"TVS Credit Services Ltd. v. Dy. CIT (2026) 484 ITR 622 (Mad)(HC)"},"content":{"rendered":"<p>Held that it is mandatory for the faceless Assessment Officer to issue the notices, and issuance thereof by the jurisdictional Assessing Officer would make the notice invalid.(AY.2015-16)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 151A: Faceless assessment scheme-Jurisdiction to issue notice of reassessment lies with the faceless Assessment Officer, not the jurisdictional Assessing Officer-Notice and consequential order invalid.[S. 147, 148, 148A(b) 148A(d), Art.226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60502","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fJQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60502","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=60502"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60502\/revisions"}],"predecessor-version":[{"id":60503,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60502\/revisions\/60503"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60502"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60502"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60502"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}