SHANAWAZ SHAIK,ELURU vs. INCOME TAX OFFICER, WARD-1, ELURU
What were the facts?
The assessee did not file a return of income for AY 2017-18, leading to reassessment proceedings. The Assessing Officer estimated income at 8% of total turnover due to lack of documentation for expenses. The CIT(A) dismissed the appeal for non-appearance.
What did the Tribunal hold?
The Tribunal held that the issue of notice by the Jurisdictional AO instead of the Faceless AO was sub-judice before higher courts. The assessee also chose not to press grounds challenging the addition on merits.
What were the issues?
The primary issue was the validity of a reassessment notice issued by the Jurisdictional AO after the introduction of faceless assessment provisions. The secondary issue was the estimation of business income.
Which sections of the Income-tax Act were involved?
Section 147,Section 144,Section 148,Section 144B,Section 292BC
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER MANJUNATHA G., ACCOUNTANT MEMBER :
These appealsare filed by the assessees against different orders of the Commissioner of Income Tax(Appeals) [“Ld.CIT(Appeals)”], Visakhapatnam, National Faceless Appeal Centre (“NFAC”) vide DIN: I
The order continues below.
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More judgments on Section 147
- Nohar Yadav, Mandir Hasoud, Teh. Arang vs Income Tax Officer - Ward 1(2), Raipur…ITA 640/RPR/2026[2018-19]Status: Disposed9 Oct 2026AY 2018-19
- Nohar Yadav, Mandir Hasoud, Teh. Arang vs Income Tax Officer - Ward 1(2), Raipur…ITA 639/RPR/2026[2018-19]Status: Disposed9 Oct 2026AY 2018-19
- Nohar Yadav, Mandir Hasoud, Teh. Arang vs Income Tax Officer - Ward 1(2), Raipur…ITA 638/RPR/2026[2018-19]Status: Disposed9 Oct 2026AY 2018-19
- Kishorbhai C Bhagtani, Rajkot vs Income Tax Officer Ward 2(1)(1), RajkotITA 999/RJT/2026[2020-21]Status: Disposed9 Oct 2026AY 2020-21
- Malhar Nitin Bhuptani, Rajkotq vs Assisstant Commissioner of Income Tax…ITA 1054/RJT/2026[2019-20]Status: Disposed9 Oct 2026AY 2019-20
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