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Reassessment Notice Issued by Jurisdictional AO Invalid Post 29.03.2022: ITAT Chennai
Case Law Details
- Case Name
- Smt. Gnanamani Thuraichi Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Chennai
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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...
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