LATE ABDULLAH ABDULMAJEED, REP. BY L/H,PUDUKKOTTAI vs. ITO, WARD-1,, PUDUKKOTTAI

ITA 3294/CHNY/2025Status: DisposedITAT Chennai04 March 2026AY 2015-1623 pages
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What did the Tribunal hold?

The Tribunal held that the reassessment notice under Section 148 was issued beyond the prescribed limitation period. Consequently, the reassessment proceedings were quashed.

What were the facts?

Reassessment proceedings were initiated for AY 2015-16 based on information regarding financial transactions. The assessee had expired before the notice was issued, and the legal heir claimed the transactions pertained to a partnership firm.

What were the issues?

Whether the reassessment proceedings initiated by issuing a notice under Section 148 after the prescribed limitation period are valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 69A

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Income Tax Appellate Tribunal, B BENCH: CHENNΑΙ

Before: MS. PADMAVATHY S & SHRI MANU KUMAR GIRI

For Appellant: Mr. N. Arjun Raj, Advocate
For Respondent: Ms. Gouthami Manivasagam
Hearing: 21.01.2026Pronounced: 04.03.2026

PER MANU KUMAR GIRI, JM: The present appeal arises out of reassessment proceedings initiated u/s. 147 of the Act for Assessment Year 2015-16, challenging the order dated 14.10.2025 passed by the Id.CIT(A), whereby the assessment framed u/s. 144 of the Act was set aside.

2.

Briefly stated, the Juri ictional Assessing Officer (JAO), upon receiving information flagged

The order continues below.

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