BODA VASANTHA KUMARI ,VIZIANAGARM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARM

PDF · subscribers
ITA 725/VIZ/2025Status: DisposedITAT Visakhapatnam19 June 2026AY 2020-216 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that since the notice under section 148 of the Act was quashed by the High Court, the consequential assessment order passed by the Assessing Officer could not be sustained and was liable to be quashed.

What were the facts?

The assessee's appeal was against an order of the CIT(A) which upheld the Assessing Officer's reassessment order. The assessee contended that the notice under section 148 of the Act, which formed the basis of the reassessment, had been quashed by the High Court.

What were the issues?

The primary issue was the validity of the reassessment proceedings when the underlying notice under section 148 was quashed by a higher court. The tribunal also considered the validity of additions made under sections 69A and 69.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 250,Section 69A,Section 69

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH,

Before: SHRI UDAYAN DAS GUPTA, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

आदेश / ORDER

PER UDAYAN DAS GUPTA, JUDICIAL MEMBER: This appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [hereinafter in short “Ld. CIT(A)”] passed under section 250 of Income Tax Act, 1961 [hereinafter in short “the Act”] dated 09.09.2025 which has emanated from the order of the Ld. Assessing Officer [hereinafter in short “Ld.AO”] dated 28.01.2025 passed under section 147 r.w.s. 144 of the Act.

2.

The grounds of appeal taken by the assessee in Form No. 36 are as below: -

“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) is not justified in dismissing the appeal in-limine on the ground that there was 118 days of delay in filing the appeal. 3. 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 (Appeals) ought to have quashed the reassessment proceedings as void ab initio. 4. The learned Commissioner of Income Tax (Appeals) ought to have deleted the following additions made by the assessing officer: i) Addition of Rs.10,02,000 made u/s 69A of the Act towards alleged unexplained cash deposits in the bank account of the appellant. ii) Addition of Rs.40,00,000 made u/s 69 of the Act towards alleged unexplained investment in fixed deposits. 5. Any other grounds may be urged at the time of hearing.”

3.

At the outset, Learned Authorized Representative (for short “Ld.AR”) of the assessee submitted that, as the notice under section 148 of the Act dated 18.03.2024 issued by the Assessing Officer, on a writ petition filed by the assessee before the Hon’ble High Court of Andhra Pradesh had been quashed, therefore, the consequential assessment order passed by the A.O, vide his order passed under section 147 r.w.s 144 of the Act dated 28.01.2025 cannot be sustained and is liable to be quashed for absence of jurisdiction. The Ld. AR further submitted that as the notice under section 148 of the Act, dated 18.03.2024, had been quashed by the Hon’ble High Court, therefore, the CIT(A) order upholding the assessment order also cannot be sustained 2 and is liable to be vacated. He referred to the letter of the Ld.AO dated 17.02.2026, which is reproduced below: -

4.

We have heard the rival submissions and considered the materials on record we are of the opinion that since the Hon’ble High Court of Andhra Pradesh in Writ Petition No. 240 of 2026 dated 07.01.2026 had quashed the notice issued under section 148 of the Act dated 18.03.2024, therefore, the assessment order passed by the A.O vide his order under section 147 r.w.s 144 of the Act, dated 28.01.2025 based on the said notice which as on date is non-est and non-existence cannot be sustained and is liable to be quashed.

5.

We, thus, in terms of our aforesaid deliberations, quash the assessment order passed by the A.O under section 147 r.w.s 144 of the Act, dated 28.01.2025.

In the result, appeal filed by the assessee is allowed. 6.

Order pronounced in the open court on 19th June, 2026.

Sd/- Sd/- OMKARESHWAR CHIDARA UDAYAN DAS GUPTA ACCOUNTANT MEMBER JUDICIAL MEMBER Visakhapatnam Dated:19.06.2026 Giridhar, Sr.PS Copy to: BODA VASANTHA KUMARI , PLOT NO 35, YSR COLONY, THOTA 1 PALEM, VIZIANAGARAM-535003, ANDHRA PRADESH INCOME TAX OFFICER, WARD-1, ITO, KOPPU GURANAN BUILDING, 2 SIDDHARTHA NAGAR, VIZIANAGARAM-535002, ANDHRA PRADESH 3 THE PCIT / CIT, 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

More judgments on Section 148

All 35,022 judgments and leading authorities on Section 148 →

Recent GST High Court judgments

Search GST case law →