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Case Law Details

Case Name : Chinnappan Peter Francis Vs. ITO (ITAT Chennai)
Related Assessment Year : 2018-19
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Chinnappan Peter Francis Vs. ITO (ITAT Chennai)

148 Notice by JAO After 29.03.22 Invalid-  ITAT Chennai Quashes Reassessment – Notice u/s 148 Issued by Jurisdictional AO Instead of Faceless Unit Invalid

148 Notice by JAO After 29.03.22 Invalid-  ITAT Chennai Quashes Reassessment – Notice u/s 148 Issued by Jurisdictional AO Instead of Faceless Unit Invalid Assessee, a priest administering the Diocese & correspondent of a primary school, had deposited ₹55.78 lakh cash in South Indian Bank. Not having filed ROI u/s 139(1), he was issued notice u/s 148 on 07.04.2022

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