INCOME TAX OFFICER, WARD 2(1), GUNTUR vs. KONDA SRINIVASA REDDY, KUNCHANAPALLI

ITA 682/VIZ/2025Status: DisposedITAT Visakhapatnam15 July 2026AY 2016-177 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the revision order under Section 263 was already quashed by the ITAT, the subsequent reassessment and rectification orders based on it had no legal foundation and were correctly annulled by the CIT(A).

What were the facts?

The Assessing Officer (AO) passed reassessment orders under Section 147 r.w.s. 263 and Section 154 r.w.s. 147. The Commissioner (Appeals) annulled these orders, relying on a previous ITAT order that had set aside the revision order under Section 263. The Revenue appealed this decision.

What were the issues?

Whether the CIT(A) erred in annulling the reassessment and rectification orders when the Revenue's appeal against the ITAT order setting aside the revision order was pending before the High Court.

Which sections of the Income-tax Act were involved?

Section 144,Section 263,Section 144B,Section 154,Section 147

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, िवशाखाप"नम पीठ, िवशाखाप"नम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM BENCH: DIVN BEFORE SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER िनधा"रण वष"/Assessment Year: 2016-17) INCOME TAX OFFICER, KONDA SRINIVASA REDDY WARD 2(1) H NO 3-130B, STANDARD HOUSE KUNCHANAPALLI, BUILDING, THIRD FLOOR, Vs. GUNTUR-522501, NAGARAMPALEM, ANDHRA PRADESH GUNTUR-522004, ANDHRA PRADESH अपीलाथ" Appellant ""थ" Respondent CO No.50 & 51/viz/2025 (In ITA 681 & 682/VIZ/2025) िनधा"रण वष"/Assessment Year: 2016-17 KONDA SRINIVASA REDDY INCOME TAX OFFICER, WARD 2(1) H NO 3-130B, STANDARD HOUSE KUNCHANAPALLI, BUILDING, THIRD FLOOR, GUNTUR-522501, Vs. NAGARAMPALEM, ANDHRA PRADESH GUNTUR-522004, ANDHRA PRADESH अपीलाथ" Appellant/Cross Objector ""थ" Respondent

Permanent Account Number of AAFHK9821E Assessee:

Assessee represented by: Shri C Subrahmanyam, CA Revenue represented by: Shri Nilanjan Dey, CIT(DR)

CO 50 & 51/VIZ/2025 सुनवाई की तारीख / Date of conclusion of hearing: 08-July-2026 घोषणा की तारीख / Date of pronouncement: 15-July-2026 आदेश

The order continues below.

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