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Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law
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
- 2017-18
- Courts
- All ITAT, ITAT Chennai
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Pooja Prabhakar Vs ITO (ITAT Chennai)
Notice Dated 31-03-2021 but Digitally Signed on 01-04-2021 Is Fatal: ITAT Chennai Quashes Reassessments for Three Years
In Pooja Prabhakar vs. ITO, Non-Corp Ward-15(1), Chennai (ITA Nos.3046, 3047 & 3048/Chny/2025; AYs 2015-16, 2016-17 & 2017-18), the Chennai ITAT “D” Bench allowed all three appeals and quashed the reassessment orders passed u/s 147 r.w.s. 144, holding that the jurisdictional notice u/s 148, though dated 31-03-2021, was digitally signed and issued only on 01-04-2021, thereby attracting the new reassessment regi...
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