Shanmugam Chinnia Gounder Vs ITO NCW 1(1) Coimbatore
Case No: ITA No 3366/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/27/2026
Parties Involved
appellantShanmugam Chinnia Gounder
respondentITO NCW 1(1) CBE
Facts Summary
The appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 28.05.2024 for Assessment Year 2018-19. The assessee, Shanmugam Chinnia Gounder, challenges the jurisdiction of the Jurisdictional Assessing Officer (JAO) to issue a notice under Section 148 dated 31.03.2022. The assessee argues that the reopening of assessment was issued by the JAO and not the Faceless Assessing Officer (FAO), making the entire reopening bad in law. The appeal was admitted after c…
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
20 precedents cited in this judgement.