JAYAM ENTERPRISES,SALEM vs. ITD, WARD 1(1), SALEM, SALEM

ITA 3123/CHNY/2025Status: DisposedITAT Chennai28 January 2026AY 2018-19Bench: SHRI GEORGE GEORGE K, VICE PRESIDENTAND MS. PADMAVATHY.S (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148, issued beyond three years from the end of the assessment year, required approval from the Principal Chief Commissioner (PCCIT) as per Section 151(ii) of the Income Tax Act. Since the approval was obtained from the Principal Commissioner (PCIT), the notice was invalid, and consequently, the reassessment proceedings were vitiated.

What were the facts?

The assessee, a partnership firm, failed to file its income tax return for AY 2018-19. The AO initiated reassessment proceedings under Section 147 after issuing notices under Section 148A and 148. The assessee contended that the notice under Section 148 was invalid as it was issued beyond three years from the end of the assessment year and the approval was obtained from the Principal Commissioner (PCIT) instead of the Principal Chief Commissioner (PCCIT).

What were the issues?

The primary issue was the validity of the notice issued under Section 148 of the Income Tax Act when it was issued beyond three years from the end of the relevant assessment year, and whether the approval obtained from the Principal Commissioner (PCIT) was sufficient or if approval from the Principal Chief Commissioner (PCCIT) was mandatory.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, ‘A’ BENCH: CHENNAI

Before: SHRI GEORGE GEORGE KAND MS. PADMAVATHY.S

Hearing: 20.01.2026Pronounced: 28.01.2026

PER PADMAVATHY.S, A.M: This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, (in short "CIT(A)") passed u/s. 250 of the Income Tax Act, 1961 (in short "the Act") dated 14.10.2025 for Assessment Year (AY) 2018-19. 2. The assessee is a partnership firm and did not file the return of income for A.Y 2018-19. The A.O received information that the assessee h

The order continues below.

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