MEESALA SATYA VARALAKSHMI,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

ITA 250/VIZ/2026Status: DisposedITAT Visakhapatnam13 August 2026AY 2015-1625 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that the notice issued under Section 148 was invalid as it was issued beyond the six-year limitation period prescribed by Section 149(1)(b) of the Act, as it was not in existence at the time of issuing the notice.

What were the facts?

The assessee filed an appeal with a delay of 41 days due to health issues. The primary issue was the validity of the notice issued under Section 148 for reassessment, which the assessee claimed was barred by limitation.

What were the issues?

Whether the notice issued under Section 148 for reassessment was barred by limitation. Whether the amended provisions of Section 149 could be applied retrospectively.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Pronounced: 13.08.2026

PER SHRI VIJAY PAL RAO, VICE PRESIDENT :

This appeal filed by the Assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2025 vide DIN: ITBA/NFAC/S/250/2025-26/1083056214(1) for the ITA 250/Viz/2026 Meesala Satya

The order continues below.

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