AKKINA VENKATA SESHADRI,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

ITA 804/VIZ/2025Status: DisposedITAT Visakhapatnam05 August 2026AY 2015-1622 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid because it was issued after 4 years from the end of the assessment year and the approval was obtained from the Additional CIT, not the Chief Commissioner as required by Section 151.

What were the facts?

The assessee's appeal challenges the CIT(A)'s order for AY 2015-2016. A key issue is the validity of the notice issued by the AO under Section 148 for reassessment.

What were the issues?

The primary issue was the validity of the reassessment notice issued under Section 148 due to improper approval under Section 151, given that it was issued beyond the 4-year period.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 151,Section 148A,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G

PER SHRI VIJAY PAL RAO, VICE PRESIDENT:

This appeal by the Assessee is directed against the order dated 11.11.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2015-2016. 2. The Assessee has raised the following grounds of appeal:

1.

“On the facts and

The order continues below.

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