AMAN GUPTA,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, LTU CHENNAI, CHENNAI
In the result, the appeal filed by the assessee is partly-allowed
ITA 2565/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Feb 2026AY 2016-17
Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2565/Chny/2025 िनधा"रण वष"/Assessment Year: 2016-17 Shri Aman Gupta, The Deputy Commissioner A-1, Vrindavan Enclave, Vs. Of Income Tax, 189, Lloyds Road, Circle 1, Gopalapuram, Ltu, Chennai – 600 086. Chennai. Pan: Adzpa 0417D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri V. Tharish, Ca ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 03.02.2026 घोषणा क" तारीख/Date Of Pronouncement : 17.02.2026
For Appellant: Shri V. Tharish, CAFor Respondent: Ms. Gouthami Manivasagam
Section 147ASection 148Section 148ASection 250Section 69A
beyond three years from the end of relevant assessment year) and prior approval has not been obtained in terms of section 151(11) of the Act, we hold the said notices and reassessment order is invalid in light of the judicial pronouncement cited supra. It is ordered accordingly.
9. Since
