PERUBOINA VISHNU MURTHY,CHAGALLU MANDAL vs. THE INCOME TAX OFFICER, WARD-1, TANUKU

ITA 324/VIZ/2026Status: DisposedITAT Visakhapatnam18 September 2026AY 2015-1633 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Act was barred by limitation as it was issued beyond six years from the end of the assessment year. Consequently, the reassessment order was quashed.

What were the facts?

The assessee's appeal was against an order for AY 2015-2016. The primary issue was the validity of a notice issued under Section 148 of the Income Tax Act, 1961.

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act for reassessment was barred by limitation. The validity of reassessment proceedings initiated beyond the prescribed time limit.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 149

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB-BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

Pronounced: 18.09.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the Order dated 06.01.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2015-2016. 2. The Assessee has raised the following grounds of appeal:

ITA 324/VIZ/2026 PERUBOINA VISHNU MURTHY

The order continues below.

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