KRISHNA RAO BETHU,BHIMAVARAM vs. INNCOMETAX OFFICER, BHIMAVARAM

ITA 116/VIZ/2026Status: DisposedITAT Visakhapatnam24 July 2026AY 2015-165 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal admitted the legal ground regarding the validity of the reassessment notice, as it goes to the root of the matter. The issue was remitted back to the CIT(A) for a fresh decision in light of subsequent amendments and High Court pronouncements.

What were the facts?

The assessee challenged the reassessment proceedings initiated under Section 148A and 148 of the Income Tax Act, arguing it was bad in law due to the introduction of the Faceless Assessment Scheme. The CIT(A) had not properly adjudicated this legal ground.

What were the issues?

Whether the reassessment proceedings initiated under Section 148A and 148 were valid in the context of the Faceless Assessment Scheme. Whether the CIT(A) properly adjudicated a pure question of law raised before it.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

For Respondent: Dr. Aparna Villuri, Sr AR

PER OMKARESHWAR CHIDARA, AM: This appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2025-26/1085075337(1) dated 22-Jan-2026 for the Assessment Year 2015-16. 2. The appellant has taken f

The order continues below.

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