KALLAKURI VENKATA SURYA NARAYANA MURTHY,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

ITA 817/VIZ/2025Status: DisposedITAT Visakhapatnam21 August 2026AY 2019-204 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided not to adjudicate the validity of the notice u/s 148 as it was pending before the Hon'ble High Courts. The appeal was dismissed as a result.

What were the facts?

The assessee appealed against an order of the CIT(A) for AY 2019-2020. Ground 3 regarding an addition of Rs. 5,15,500 was not pressed by the assessee.

What were the issues?

The primary issue was the validity of a notice issued under Section 148, specifically concerning whether it was issued by the jurisdictional AO as against a Faceless Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 148,Section 151A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM DB BENCH VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO & SHRI MANJUNATHA G.

Hearing: 18.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 07.10.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short "NFAC"], Delhi, for the assessment year 2019-2020. 2 ITA.No.817/Viz./2025

2.

The assessee has raised the following grounds of appeal: 1. “The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case.

2.

The learned Commissioner of Income Tax (Appeals) ought to have quashed the notice issued u/s 148 of the Act as invalid and consequently the learned Commissioner of Income Tax (Ap

The order continues below.

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