KAKARLA PITCHESWARA RAO,GUNTUR vs. THE INCOME TAX OFFICER, WARD-1(1), GUNTUR

ITA 402/VIZ/2026Status: DisposedITAT Visakhapatnam19 August 2026AY 2018-1918 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid because the approval was obtained from the Principal Commissioner of Income Tax, whereas for reassessment beyond three years, approval from the Chief Commissioner or Director General was required. Consequently, the reassessment order was quashed.

What were the facts?

The assessee's appeal challenges additions made by the Assessing Officer and sustained by the CIT(A) regarding capital gains and unexplained deposits. A key issue is the validity of the reassessment notice issued under Section 148.

What were the issues?

The primary issue was the validity of the reassessment proceedings due to the incorrect authority granting approval for the notice issued under Section 148, particularly when issued after the expiry of three years from the end of the assessment year.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A,Section 151,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: 11.08.2026Pronounced: 19.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 09.02.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2018-2019. 2 ITA.No.402/Viz./2026

2.

The assessee has raised the following grounds of appeal:

1.

“The order of learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case. 2. i) The learned Commissioner of Income Tax (Appeals) is not justified in sustaining the addition of Rs.57,90,000 made by the assessing officer to

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 →