ANTHONYMUTHU UDAYAR XAVIER,SIVAGANGA vs. ITO, WARD-1,, KARAIKUDI
In the result, the appeal of the assessee is allowed
ITA 1943/CHNY/2024[2014-15]Status: DisposedITAT Chennai14 Oct 2025AY 2014-15
Bench: Shri M. Balaganesh & Shri S.S. Viswanethra Raviआयकरअपीलसं./Ita No.:1943/Chny/2024 धििाारणवर्ा / Assessment Year:2014-15 Anthonymuthu Udayar Xavier, Income Tax Officer, 78 Mgr Salai, Vs. Ward-1 Soodamanipuram, Karaikudi. Karaikudi, Sivaganga – 630 002. Tamil Nadu. [Pan:Aaapx-3145-R] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थीकीओरसे/Appellant By : Mr. N. Arjun Raj, Advocate. प्रत्यर्थीकीओरसे/Respondent By : Ms. R. Anitha, Addl. Cit. सुिवाईकीतारीख/Date Of Hearing : 14.10.2025 घोर्णाकीतारीख/Date Of Pronouncement : 14.10.2025 आदेश /O R D E R
For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 147Section 148Section 148ASection 69Section 69A
reassessment proceedings need to be quashed for invalid assumption of jurisdiction of the Learned AO. Further we find that the CBDT had issued Instruction No. 1/2022 dated 11-5-2022
post the decision of the Hon’ble Supreme Court in the case of Ashish
Agarwal supra, wherein it was categorically stated in para 7.1. as under:-
7.1 Hon'ble Supreme
