G ARUN KUMAR, ACIT(IN-SITU), GUNTUR vs. RAVI KIRAN REDDY GONTU, GUNTUR

ITA 461/VIZ/2026Status: DisposedITAT Visakhapatnam31 August 2026AY 2016-177 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s order, stating that there was no error in quashing the assessment order by following the High Court's decision. The appeals filed by the Revenue were dismissed.

What were the facts?

The Assessing Officer reopened the assessment of the assessee for non-filing of return and huge cash deposits. The CIT(A) quashed the reassessment proceedings following a High Court decision that held notices issued by the Jurisdictional Assessing Officer under Section 148 were without jurisdiction.

What were the issues?

Whether reassessment proceedings initiated by the Jurisdictional Assessing Officer under Section 148 were without jurisdiction, and if the CIT(A) erred in quashing them based on a High Court ruling.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

For Respondent: Shri A.P.Babu, Sr.AR

PER MANJUNATHA G, AM: These appeals are filed by the Revenue, against different orders of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/NFAC/S/250/2025- 26/1086907103(1) dated 05.03.2026 for the A.Y. 2016-17 & DIN: ITBA/NFAC/S/250/2025-26/1086907272(1) dated 05.03.2026 for the A.Y.2017-18. ITA 4

The order continues below.

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