Shri Ganesan Neelamegam Vs. The Income Tax Officer, Ward 1, Kancheepuram

Parties Involved

Facts Summary

This appeal was filed by the assessee, Shri Ganesan Neelamegam, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16.10.2025, passed under section 250 of the Income Tax Act, 1961. The relevant Assessment Year is 2018-19. The assessee challenged 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 argued lacked 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 relied 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, arguing that the reassessment proceedings initiated by the Jurisdictional Assessing Officer 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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