DGL Dist Govt Teachers Cooperative Society Limited v. ITO
Case No: ITA No 3341/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/27/2026
Parties Involved
appellantDGL Dist Govt Teachers Cooperative Society Limited
respondentITO CHE-W-(501)(91) CHENNAI
Facts Summary
The assessee, DGL Dist Govt Teachers Cooperative Society Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 18.07.2025 for Assessment Year 2019-20. The appeal was filed with a delay of 50 days, which was condoned by the Tribunal. The assessee challenged the jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue a notice under Section 148 of the Income Tax Act dated 31.03.2023. The respondent, represented by Ms. Gouthami Maniv…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the JAO has the jurisdiction to issue a notice under Section 148 of the Income Tax Act.
Precedents Relied Upon
7 precedents cited in this judgement.