YERRAMANENI APARNA,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR, GUNTUR

ITA 214/VIZ/2026Status: DisposedITAT Visakhapatnam17 July 2026AY 2019-206 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the Supreme Court had remitted similar matters concerning the jurisdiction of Faceless vs. Jurisdictional Assessing Officers to issue reassessment notices to High Courts. Consequently, the Tribunal remitted the current appeals back to the CIT(A) for fresh adjudication.

What were the facts?

The assessee challenged the validity of a notice issued under Section 148 of the Income Tax Act, 1961, arguing it should have been issued by a Faceless Assessing Officer. The appeals also dealt with penalties levied under Sections 270A and 271AAC(1).

What were the issues?

The primary issue was the validity of reassessment notices issued by a Jurisdictional Assessing Officer after the introduction of the Faceless Assessment Scheme. The appeals also concerned consequential penalty levies.

Which sections of the Income-tax Act were involved?

Section 148,Section 270A,Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER OMKARESHWAR CHIDARA, AM:

The above three appeals have inter-linked and inter-connected matters and hence, all the three appeals are clubbed and a common order is being passed. ITA Nos.213 to 2015/VIZ/2026 Veeramaneni Aparna

2.

ITA No.215/VIZ/2026 filed by the assessee relates to challenging the validity of notice issued u/s.148 of the Income Tax Act, 1961 (in short “the Act“)

by the Juri ictional Assessing Officer (JAO) and ITA Nos.213 & 2

The order continues below.

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