Retired teacher wins ITAT tax case over late notice

A retired school teacher in India kept a lot of money in bank accounts.

The money was about one and a half crore rupees, which is a huge amount.

The teacher did not fill out the yearly tax form called an income tax return.

The tax office thought the money might be income that should be taxed.

They wanted to check the teacher's old tax year from 2015–16.

But there is a rule that the tax office must send its official letter on time.

The tax office sent the letter about a month after the deadline.

A special tax judge, called the ITAT, said the letter came too late.

Because the letter was late, the judge stopped the tax office from reopening the case.

The judge did not say the money is tax-free—just that the tax office missed its deadline.