Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai

Smt. Gnanamani Thuraichi Vs ITO (ITAT Chennai) Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai Quashes Section 148 Proceedings Following TVS Credit Services and Hexaware The Chennai Bench of the ITAT allowed the assessee’s appeal for AY 2015-16 and quashed the notice issued under section 148 and all consequential proceedings, holding that the reassessment was void ab initio for want of jurisdiction. The Tribunal admitted and adjudicated the additional legal ground raised by the assessee challenging the very assumption of jurisdiction for issuance of noti...