SP Chidambaram Vs ITO W 1 Kancheepuram
Case No: ITA No.3934/Chny/2025
Court: Income Tax Appellate Tribunal ‘B’ Bench: Chennai
Date: 1/29/2026
Parties Involved
appellantSP Chidambaram
respondentITO, Ward (1), Kancheepuram
Facts Summary
The case pertains to an appeal by the assessee, SP Chidambaram, against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 17.12.2025 for Assessment Year 2020-21. The assessee challenges the Jurisdictional Assessing Officer's (JAO) jurisdiction to issue a notice under Section 148 dated 29.03.2024. The assessee argues that the notice should have been issued by the Faceless Assessing Officer (FAO) as per the CBDT Notification dated 29.03.2022, which introduced the e-assess…
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
7 precedents cited in this judgement.