Case Law Details
Case Name : Smt. Lakshmi Narasimhan Santhi Vs ACIT (ITAT Chennai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Smt. Lakshmi Narasimhan Santhi Vs ACIT (ITAT Chennai)
In a significant ruling dated 3rd July 2025, the Chennai Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal filed by Smt. Lakshmi Narasimhan Santhi against the reassessment order issued under Section 147 of the Income Tax Act for the Assessment Year (AY) 2013–14. The ITAT held that the reassessment notice issued on 28th July 2022 was beyond the permissible time limit laid down by the Supreme Court in Union of India v. Rajeev Bansal (469 ITR 46) and therefore void ab initio.
Background and Timeline of Events
The assessee,...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
Historically significant judgement.