SURESH KUNCHENAPALLI,NARASARAOPET vs. INCOME TAX OFFICER, WARD - 1, NARSARAOPET

ITA 157/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2015-1635 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 the prescribed period of 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 the CIT(A)'s order dismissing their appeal. The primary issue was the validity of the reassessment notice issued under Section 148 of the Income Tax Act, 1961.

What were the issues?

The key legal issue was whether the notice for reassessment proceedings was issued within the time limit prescribed by Section 149 of the Income Tax Act, 1961, and if not, whether the reassessment order was valid.

Which sections of the Income-tax Act were involved?

Section 148,Section 149(1)(b),Section 147,Section 144,Section 250,Section 69A

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.

Hearing: 13.08.2026Pronounced: 19.08.2026

PER MANJUNATHA G. A.M. : This appeal by the assessee is directed against the Order dated 17.12.2025 of the learned CIT(A)-National Faceless

2 ITA.No.157/Viz./2026 Appeal Centre [in short “NFAC”], Delhi, for the assessment year 2015-2016. 2. The assessee has raised the following grounds of appeal:

1.

The Learned Commissioner of Income Tax (Appeals), NFAC, is not justified in dismissing the Appeal, either on Legality or Facts.

2.

The Learned Commissioner of Income Tax (Appeals) erred both in law and on facts in dismissing the appeal ex-parte without granting the Appellant an effective, reasonable and meaningful opportunity of heari

The order continues below.

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