KUTTIAPPAGOUNDER DURAIYAN,ERODE vs. ITO, WARD-2(1), ERODE

ITA 2495/CHNY/2025Status: DisposedITAT Chennai04 May 2026AY 2010-1135 pages
AI SummaryAllowed

What were the facts?

The assessee, a retired Deputy Collector, filed his income tax return and later a revised return. The Assessing Officer (AO) initiated reassessment proceedings under Section 147, making additions for unexplained cash deposits and understated interest income. The primary issue was the validity of the notice issued under Section 148.

What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was not validly issued within the statutory limitation period due to lack of conclusive dispatch evidence. Therefore, the reassessment proceedings were deemed invalid and void ab initio.

What were the issues?

Whether the notice under Section 148 was issued within the prescribed limitation period, and if not, whether Section 292BB could cure such a jurisdictional defect.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 292BB,Section 27

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘B’ BENCH: CHENNAI

Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI

Hearing: 05.02.2026

PER MANU KUMAR GIRI, JM:

The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 28.08.2025 passed u/s.143(3) r.w.s. 147 of the Income Tax Act, 1961 (‘Act’) for AY 2010-11. 2. The assessee has filed the following grounds of appeal as mentioned below: -

1.

The Impugned Order is illegal and passed without considering material on record properly.

2.

Without pre

The order continues below.

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