RAGHAVENDRA PRASAD VINJAM,VISAKHAPATNAM vs. ACIT, CIRCLE-5(1), VISAKHAPATNAM

ITA 661/VIZ/2025Status: DisposedITAT Visakhapatnam19 August 2026AY 2013-1410 pages
AI SummaryAllowed

What were the facts?

The assessee's assessment was completed by an officer who initially lacked jurisdiction, and subsequent notices were issued beyond the statutory time limits. The case was also transferred without a formal order under Section 127 of the Income Tax Act.

What did the Tribunal hold?

The Tribunal held that the assessment order was invalid due to the initial lack of jurisdiction, improper transfer of the case, and the issuance of notices beyond the prescribed time limits. Consequently, the assessment order was quashed.

What were the issues?

Whether the assessment order is invalid due to a non-jurisdictional Assessing Officer issuing notices and improper transfer of the case. Whether notices under Section 143(2) were issued within the statutory time limits.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 127,Section 143(3),Section 129

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

For Respondent: Shri A.P.Babu, Sr AR

PER MANJUNATHA G, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)/ADDL/JCIT-4, Chennai [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/APL/S/250/2025-26/1080178097(1) dated 29-Aug-2025 for the A.Y. 2013-14. ITA 661/VIZ/2025 RAGHAVENDRA PRASAD VINJAM

2.

The Assessee has raised the following grounds of appeal:

“1. That the order p

The order continues below.

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