Shri Anbazhagan Elango Vs. The Income Tax Officer, Ward 1, Kancheepuram

Parties Involved

Facts Summary

This appeal is filed by the assessee, Shri Anbazhagan Elango, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 22.09.2025, passed under section 250 of the Income Tax Act, 1961. The assessee challenges the validity of the assumption of jurisdiction for issuance of notice under section 148A of the Act. The notice under section 148 of the Act was issued by the Income Tax Officer, Ward 1, Kancheepuram, which the assessee argues lacks jurisdiction in view of the Notification issued by the CBDT dated 29.03.2022, which formulated the 'e-assessment of Income Escaping Assessment Scheme, 2022'. The assessee relies on the decision of the Hon’ble High Court of Madras in the case of TVS Credit Services Ltd. v. DCIT in W.P. No. 22402 of 2024 to argue that the reassessment proceedings are void ab initio.…

Legal Issues

• 1. Validity of the assumption of jurisdiction for issuance of notice under section 148A of the Act.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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