This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Section 148 Notice Issued by JAO After 29-03-2022 was Invalid: ITAT Chennai
Case Law Details
- Case Name
- Narayanan Varalakshmi Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Narayanan Varalakshmi Vs ITO (ITAT Chennai)
148 Notice Issued by JAO After 29-03-2022 Held Invalid—Faceless Reassessment Mandatory; Entire 147 Proceedings Quashed
Assessee, who runs a small bus-transport service and had not filed return for AY 2018-19 as her income was below the taxable limit, received information regarding cash deposits of ₹92,28,000, time deposits of ₹10,12,572 and bank interest of ₹72,193. Based on this, the ITO, Non-Corp Ward 1(3), Madurai, issued notice u/s 148 on 30-03-2022 and passed an order u/s 148A(d) on 28-03-2022. The Assessment Unit, NF...
Author Info
