PITCHI VEERAIAH CHOWDARY YADLAPALLI,PRAKASAM vs. ITO, WARD-1, ONGOLE

ITA 1000/HYD/2026Status: DisposedITAT Hyderabad18 September 2026AY 2015-1636 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Act on April 9, 2022, was beyond the six-year period from the end of the assessment year, making it invalid and barred by limitation. Consequently, the reassessment order was quashed.

What were the facts?

The Assessing Officer issued a notice under Section 148 of the Income Tax Act on April 9, 2022, for the Assessment Year 2015-2016. The assessee argued that this notice was barred by limitation.

What were the issues?

Whether a notice issued under Section 148 of the Income Tax Act for AY 2015-2016, after the expiry of six years from the end of the assessment year, is barred by limitation.

Which sections of the Income-tax Act were involved?

Section 148,Section 149(1)(b),Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 18.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal is filed by the Assessee against the Order dated 27.01.2026 of the learned Addl/JCIT(A)-11, Mumbai, for the Assessment Year 2015-2016. 2. The Assessee has raised the following grounds of appeal:

3.

The assessee has also raised the following additional grounds of ap

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →