Mr. Palanisamy Srilatha v. The ITO, Ward-1(6), Salem

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Mr. Palanisamy Srilatha, against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, dated 11.07.2025 for the Assessment Year 2015-16. The assessee has raised a legal issue challenging the notice issued by the Jurisdictional Assessing Officer (JAO) under section 148 of the Income Tax Act, 1961 dated 11.04.2022 as bad in law. According to the assessee, the notice is invalid and bad in law as it was issued by the JAO and not by the NFAC, in contravention of the provisions of the Act and the faceless Scheme notified by CBDT on 29th March 2022. The JAO had issued the notice on 11.04.2022 and reopened the assessment for AY 2015-16, and the Assessment Unit Income Tax Department passed the re/assessment order on 14.11.2023 making certain additions.…

Legal Issues

• 1. Validity of the notice issued by the JAO under section 148 of the Income Tax Act, 1961 dated 11.04.2022.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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