JAGAN MOHAN RAO ALURI,GUNTUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR., GUNTUR

ITA 200/VIZ/2026Status: DisposedITAT Visakhapatnam13 August 2026AY 2019-2017 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessment order was bad in law as the AO failed to issue a mandatory notice under Section 143(2) of the Income Tax Act. This failure was not curable and rendered the assessment order invalid.

What were the facts?

The assessee, an agriculturist, was found with Rs. 91,00,000 in cash during the 2019 General Elections. He claimed this cash was for land purchase and advance payments. The Assessing Officer (AO) made an addition of Rs. 2.51 crores as unexplained investment.

What were the issues?

Whether the assessment order is valid without issuing a statutory notice under Section 143(2) of the Income Tax Act, and whether the addition of unexplained investment is justified.

Which sections of the Income-tax Act were involved?

Section 69,Section 115BBE,Section 143(2),Section 144,Section 131,Section 142(1),Section 153D,Section 139(1),Section 139(4),Section 148,Section 80P,Section 292BB

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

PER MANJUNATHA G, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-3, Visakhapatnam, [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/APL/S/250/2025-26/1084224968(1) dated 30-Dec-2025 for the A.Y. 2019-20. 2. The Assessee has raised the following grounds of appeal:

ITA 200/VIZ/2

The order continues below.

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