ANAGANDULA INDRA REDDDY,WARANGAL vs. ITO, WARD-1, WARANGAL

ITA 435/HYD/2026Status: DisposedITAT Hyderabad10 July 2026AY 2018-1917 pages
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What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings under Section 147 of the Income Tax Act, 1961, for Assessment Year 2018-19. The AO issued a notice under Section 148 without obtaining the prior approval of the specified authority as required by Section 151(ii) of the Act. The assessee's appeal before the CIT(A) was dismissed due to non-appearance.

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings were initiated without valid assumption of jurisdiction because the AO failed to obtain the necessary approval from the specified authority under Section 151(ii) of the Act. Consequently, the assessment order was quashed.

What were the issues?

Whether the reassessment proceedings were validly initiated without the requisite approval from the specified authority under Section 151(ii) of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 151,Section 292BC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES,

Before: SHRI RAVISH SOOD, HON’BLE & SHRI MADHUSUDAN SAWDIA, HON’BLE

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 24/12/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144 r.w.s. 144B of the Income Tax Act, 1961 (for short, “the Act”), dated 15/03/2024. ITA 435/HYD/2026 The assessee has assailed

The order continues below.

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