Subbiah Murugavel Vs. The Income Tax Officer, Ward-4, Tirunelveli
Case No: ITA No.2689/Chny/2025
Court: Income Tax Appellate Tribunal ‘D’ Bench: Chennai
Date: 1/23/2026
Parties Involved
appellantSubbiah Murugavel
respondentThe Income Tax Officer, Ward-4, Tirunelveli
Facts Summary
The assessee, Subbiah Murugavel, filed his return of income for Assessment Year 2018-19 declaring a total income of Rs.4,48,140. The Assessing Officer (AO) noticed that the assessee had introduced capital assets worth Rs.22,10,40,000 into the partnership firm M/s.APP Travels during the year under consideration. Consequently, the AO reopened the assessment by issuing a notice under section 148 of the Income Tax Act, 1961 on 19.04.2022. The assessee filed a return declaring the same income, but th…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 148 beyond the period of 3 years.
Precedents Relied Upon
4 precedents cited in this judgement.