VENKAGOUDA KRISHNAGOUDA PATIL,BELAGUM vs. DCIT, BELAGAUM

ITA 376/PAN/2025Status: DisposedITAT Panaji03 September 2026AY 2017-1817 pages

No AI summary yet for this case.

Income Tax Appellate Tribunal, PANAJI BENCH “SMC”, PANAJI – VIRTUAL COURT

Before: SHRI MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Anand Partani (Virtual)
For Respondent: Smt. Rijula Uniyal (Virtual)
Hearing: 09.06.2026Pronounced: 03.09.2026

PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 02.09.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2017-18. 2. The appellant has raised the following grounds of appeal :- “1. Under the facts and circumstances of the case and in law, the notice issued under section 148 of the Act is bad in law as the AO has not taken prior approval of the appropriate specified

2 authority as specified in section 151 of the Act. Hence the reassessment proceedings are liable to be quashed.

2.

Under the facts and circumstances of the case and in

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.

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.