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New Reassessment Law Overrides Old Limitation Extensions
Case Law Details
- Case Name
- Pooja Prabhakar Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Chennai
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Pooja Prabhakar Vs ITO (ITAT Chennai)
Reassessment Time-Barred Under New Law: ITAT Chennai Quashes s.148 Notice Dated 31.07.2022 for AY 2014-15
Chennai ITAT ‘D’ Bench, in Pooja Prabhakar vs. ITO (ITA No.3045/Chny/2025, AY 2014-15, order dated 26.12.2025), allowed the assessee’s appeal by condoning 178 days’ delay, admitting additional legal grounds, and quashing the reassessment u/s 147 r.w.s. 144 as barred by limitation and void ab initio.
The assessment was reopened based on alleged bank credits of ₹1.99 crore and investment in residential property of ₹3.81 crore. Proceedings w...
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