ITA No. 2654/Chny/2025 (AY 2013-14) Srinivasagam Selvamathan
Case No: ITA No. 2654/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/5/2026
Parties Involved
appellantThe ACIT, Circle-1, Tirunelveli
respondentSrinivasagam Selvamathan
Facts Summary
This appeal was filed by the Revenue against the order of the Learned Commissioner of Income Tax (Appeal)/NFAC, dated 29.07.2025, for the Assessment Year 2013-14. The assessee, Srinivasagam Selvamathan, supported the action of the Ld.CIT(A) and argued that the Assessing Officer (AO) did not have the jurisdiction to reopen the assessment and issue a notice under section 148 of the Income Tax Act, 1961, after 29.03.2022. The assessee relied on Rule 27 of the Income Tax (Appellate Tribunal) Rules, …
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Whether the notice issued by the JAO under section 148 of the Income Tax Act, 1961, on 25.07.2022, is valid.
Precedents Relied Upon
4 precedents cited in this judgement.