ASHOKGOWD CHALAMOLU,ELURU vs. ITO, WARD - 1,, ELURU

ITA 239/VIZ/2026Status: DisposedITAT Visakhapatnam24 July 2026AY 2016-175 pages
AI SummaryRemanded

What were the facts?

The assessee appealed against an order passed under Section 147 read with Section 144 of the Income Tax Act. A key ground raised was the invalidity of the notice issued under Section 148A and Section 148, which the CIT(A) allegedly did not adjudicate.

What did the Tribunal hold?

The Tribunal held that the First Appellate Authority must adjudicate the legal ground regarding the validity of the notice before proceeding to the merits. Since the CIT(A) failed to do so, the matter was remitted back.

What were the issues?

Whether the CIT(A) erred by not adjudicating the assessee's ground regarding the invalidity of the reassessment notice before deciding the case on merits.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148A,Section 148,Section 250,Section 144B,Section 151A,Section 130

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

PER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Appeals), [“Ld.CIT(A)”], National Faceless Appeal Centre (NFAC) vide DIN : ITBA/NFAC/S/250/2025-

ITA 239/VIZ/2026 Ashok Gowd Chalamolu 26/1085239250(1) dated 28.01.2026, arising out of the ord

The order continues below.

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