INCOME TAX OFFICER, WARD 2(1),, GUNTUR vs. VIJAYA LAKSHMI RAVULA, GUNTUR

ITA 297/VIZ/2026Status: DisposedITAT Visakhapatnam05 August 2026AY 2016-177 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the revision order under Section 263 was already set aside by a previous ITAT order, the reassessment order based on it had no legal standing. Therefore, the CIT(A)'s decision to annul the reassessment was upheld.

What were the facts?

The Revenue appealed against the CIT(A)'s order which annulled a reassessment made under Section 263. The CIT(A) had relied on a previous ITAT order that set aside the revision order. The Revenue argued that their appeal against the ITAT order was pending before the High Court.

What were the issues?

Whether a reassessment order based on a revision order that has been set aside by a higher tribunal is valid, especially when an appeal against the setting aside order is pending.

Which sections of the Income-tax Act were involved?

Section 263,Section 147

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, िवशाखाप"नम पीठ, िवशाखाप"नम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM DB-BENCH, VISAKHAPATNAM BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER ITA 297/VIZ/2026 िनधा"रण वष"/Assessment Year: 2016-2017 INCOME TAX OFFICER, VIJAYA LAKSHMI WARD 2(1), RAVULA, STANDARD HOUSE, H NO. 3-663/3, THIRD FLOOR, PRAGATHI ENCLAVE, NAGARAMPALEM,, UNDAVALLI (RURAL), Vs. GUNTUR-522004, UNDAVALLI (POST), ANDHRA PRADESH TADEPALLI (MD) GUNTUR-522501, ANDHRA PRADESH अपीलाथ" Appellant ""थ" Respondent C.O.No.08/VIZ./2026 Arising out of ITA 297/VIZ/2026 - िनधा"रण वष"/Assessment Year: 2016-2017 VIJAYA LAKSHMI RAVULA, INCOME TAX OFFICER, WARD 2(1), H NO. 3-663/3, PRAGATHI ENCLAVE, STANDARD HOUSE, UNDAVALLI (RURAL), THIRD FLOOR, UNDAVALLI (POST), NAGARAMPALEM,, TADEPALLI (MD) GUNTUR-522004, GUNTUR-522501, ANDHRA PRADESH ANDHRA PRADESH Cross Objector Respondent PAN of Assessee/Cross BAOPR0163G Objector:

ITA 297/VIZ/2026 And C.O.08/VIZ./2026 VIJAYA LAKSHMI RAVULA

अपीलाथ" "ारा/Appellant represented by: CA C Subrahmanyam ""थ" "ारा/Respondent represented by: Sri A.P. Babu, Sr. AR सुनवाई की तारीख / Date of conclusion of hearing: 23.07.2026 घोषणा की तारीख / Date

The order continues below.

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