Nazareth Learning Services vs. The Income Tax Officer, Non-Corp Ward-7(1), Chennai
Case No: 3022/Chny/2025
Court: Income Tax Appellate Tribunal ‘D’ Bench, Chennai
Date: 1/12/2026
Parties Involved
appellantNazareth Learning Services
respondentThe Income Tax Officer, Non-Corp Ward-7(1), Chennai
Facts Summary
The assessee, Nazareth Learning Services, is engaged in providing educational services and running classes for students. For the assessment year 2015-16, the assessee did not file its return of income. Based on information available with the department, the assessee made significant cash and time deposits, and interest income. Consequently, a notice under section 148 of the Income Tax Act was issued by the Assessing Officer (AO), Non-Corp Ward 7(1), Chennai. The assessee filed its return of inco…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Jurisdiction of the Jurisdictional Assessing Officer (JAO) in issuing the notice under section 148 of the Act in light of the CBDT Notification dated 29.03.2022 and relevant case laws.
Precedents Relied Upon
8 precedents cited in this judgement.