TATA COMMUNICATIONS LIMITED vs DEPUTY COMMISSIONER OF INCOME TAX-1(3) (1) AND 3 ORS

001. ) .. Petitioner Versus 1. Deputy Commissioner of Income Tax-1(3)(1)) Aayakar Bhavan, M.K. Road, ) Mumbai - 400 020. ) 2. Principal Commissioner of Income Tax-1, ) Aayakar Bhavan, M.K. Road, ) Mumbai - 400 020. ) 3. National Faceless Assessment Centre, Delhi,) National Faceless Assessment Centre, ) New Delhi – 110 003. ) 4. Union of India ) Through the Secretary, Ministry of Finance,) Government of India, North Block, ) New Delhi - 110 001. ) .. Respondents ______________________________________________________ Mr. J. D. Mistri, Senior Advocate a/w Mr. Harsh M. Kapadia for the petitioner. Mr. Suresh Kumar for the respondents. ______________________________________________________ CORAM M.S. Sonak & Jitendra Jain, JJ. RESERVED ON: 3 March 2025 PRONOUNCED ON: 7 March 2025 JUDGMENT (Per Jitendra Jain, J):- 2 1.WP.2486.22(J).docx 1. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 2. This Petition challenges re-assessment notice under Section 148 of the Income-tax Act, 1961 (the Act) dated 30 March 2021 for the assessment year (AY) 2014-2015 and the re-assessment order passed pursuant thereto dated 28 March