ITO vs. Munirathinam Sivasankari (Chennai ITAT)
Case ke facts
Munirathinam Sivasankari ke case mein Assessing Officer ne purana notice diya tha, jo baad mein law change hone se CIT(A) ne radd kar diya tha. Finance Act 2026 ki amendment ki wajah se basis hi badal gaya.
Mudda (Issue)
Kya retrospective amendment ke baad pehle ka order sahi hai ya nai?
Faisla (Held)
ITAT ne order wapas bhej diya fresh hearing ke liye. Bola, amendment ke baad fir se dekhna padega.
Practical takeaway
Agar reassessment notice cancel hua hai aur beech mein law badal gaya, to case dobara khul sakta hai. Amendment check karna zaruri hai.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-14.