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One-Day Notice Invalidates Reassessment: ITAT Chennai Quashes U/s 148A(b) Proceedings
Case Law Details
- Case Name
- Selvaraj Arokia Sagaya Raj Vs DCIT (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Selvaraj Arokia Sagaya Raj Vs DCIT (ITAT Chennai)
One-day notice vitiates reassessment: failure to grant 7 clear days u/s 148A(b) renders proceedings non-est — ITAT Chennai
Chennai Tribunal allowed Assessee’s appeal & quashed entire reassessment on jurisdictional ground. Tribunal noted that AO issued notice u/s 148A(b) on 30-03-2022 requiring reply by 31-03-2022, thereby granting only one day to respond. Relying on binding ratio of Karnataka HC in Bevinakuppe Ningegowda Ramalingegowda and Division Bench ruling in ITO vs Venkatal Ayyappa Ranjanna, Tribunal held that m...
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