AVANTHI KANURI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

ITA 9/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2016-1731 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment notices issued were invalid due to being barred by limitation and lacking valid approval from the competent authority. Consequently, the reassessment orders were vitiated.

What were the facts?

The assessee appealed against orders upholding additions made by the Assessing Officer. The primary issue revolved around the validity of reassessment notices issued under Section 148 of the Income Tax Act, 1961.

What were the issues?

The key issues were the validity of reassessment notices under Section 148 due to limitation and improper approval, and whether Section 43B disallowance was correctly applied.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 250,Section 43B,Section 148A,Section 148,Section 151,Section 149

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: 17.08.2026Pronounced: 21.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT :

These three appeals by the Assessee are directed against three separate Orders all dated 11.12.2025 of the learned CIT(A)-National Faceless Assessment Centre [in short “NFAC”], Delhi, for the assessment years 2016-2017, 2017- 2018 & 2018-2019, respectively. Since common issues are 2 ITA.Nos.09, 10 & 11/Viz./2026 involved in all these appeals therefore, for the sake of convenience, these five appeals are clubbed together for the purpose of hearing and adjudication.

2.

Since identical issues are raised by the assessee in all these three appeals, for the purpose of recording the facts and issues the appeal in ITA.No.9/Viz./2026 for the assessm

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →