AGARAPASALA REDDY PRASANNA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BANGALORE

ITA 1952/BANG/2025Status: DisposedITAT Bangalore15 June 2026AY 2017-1841 pages

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Income Tax Appellate Tribunal, ‘A’ BENCH: BANGALORE

Before: SHRI PRASHANT MAHARISHI, VICE – & SHRI KESHAV DUBEY

PER PRASHANT MAHARISHI, VICE – PRESIDENT

1.

ITA No. 1952/Bang/2025 is filed by AgaraPasala Reddy Prasanna for Assessment Year2017-18 (the Assessee/Appellant) against the Appellate Order passed by the National Faceless Appeal Centre (the Ld. CIT(A)) on 03.06.2024 wherein the Appeal filed by the Assessee against the reassessment Order passed u/s. 147r.w.s. 144 r.w.s. 144B of the Act by the National Faceless Assessment Centre was dismissed.

2.

Amongst other, Assessee challenges that the reassessment order passed on 26/3/2022 is before introduction of scheme of reassessment and thus assessment order is invalid relying on the several decision of Kolkata, Patn

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