Notice Issued Via ITBA After 01-04-2021 Triggers New Reopening Law

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 regime u/s 148A intro...