SHAIK SHABBIR AHMAD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

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ITA 118/VIZ/2026Status: DisposedITAT Visakhapatnam19 June 2026AY 2015-164 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was barred by limitation as per the proviso to Section 149(1)(b) of the Act. Consequently, all assessment proceedings were deemed invalid.

What were the facts?

The assessee's appeal pertains to Assessment Year 2015-16. A notice under Section 148 was issued on 08.04.2022, which was more than six years after the end of the relevant assessment year.

What were the issues?

The primary issue was the validity of a reassessment notice issued beyond the prescribed time limit under the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 149(1)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आयकर अपीऱीय अधिकरण, विशाखापत्तनम पीठ, विशाखापत्तनम INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री उदयन दास गुप्ता, माननीय न्याययक सदस्य एिं श्री ओम्कारेश्िर धिदारा, माननीय ऱेखा सदस्य SHRI UDAYAN DAS GUPTA, HON’BLE JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं / ITA No.118/Viz/2026 (निर्धारण वर्ा/Assessment Year: 2015-16) Shaik Shabbir Ahmad Vs. Income Tax Officer Vijayawada Ward-2(3) PAN : CWLPS4501H Vijayawada (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

निर्धाऩिती द्वधिध/ Shri Siva Rama Krishna, CA Assessee represented by:

िधजस्वe द्वधिध/ Revenue represented by: Sri Gunnu Sudhir, Sr.AR

सुिवधई की तधिीख/ 16.06.2026 Date of conclusion of hearing: घोषणध की तधिीख/ 19.06.2026 Date of pronouncement: आदेश / ORDER PER OMKARESHWAR CHIDARA, A.M.: This appeal is filed by the assessee against the order of Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”], National Faceless Appeal Centre, Delhi vide DIN & Order No.ITBA/NFAC/S/2025- 26/1083355901(1) dated 05.12.2025, arising out of order passed by the Ld.AO u/s 147 of the Income Tax Act, 1961 (“the Act”) dated 08.01.2024 for the A.Y.2015-16.

2.

In this appeal, the appellant raised a legal ground of appeal before ITAT by way of petition for admission of additional ground of appeal and the same is taken into consideration for adjudication as the same goes to the root of the matter and no further facts are required to be adjudicated in this matter.

3.

The facts of the case are that for the assessment year involved is 2015-16 and a notice u/s 148 was issued on 08.04.2022, which falls after expiry of six years from the end of the relevant assessment year. As such, the Ld.AR of the appellant has stated and argued that the notice issued u/s 148 was barred by limitation by virtue of proviso to section 149(1)(b) of the Act. During the proceedings before the ITAT, the Ld.AR of the appellant filed case law a paper book and relied on the following decisions :

(a) ITAT Visakhapatnam in the case of Jelsu Shaik Vs. ITO in ITA No.550/Viz/2025 (b) ITAT Visakhapatnm in the case of Krothapalli Sambasiva Rao Vs. ITO in ITA No.662/Viz/2025 (c) ITAT Hyderabad in the case of Afreed Mohammad Vs. ACIT in ITA No.495/Hyd/2026 (d) ITAT Hyderabad in the case of Smt.Nistala Sudha Vs. ITO in ITA No.605/Hyd/2025

3.1. This issue relating to validity of notice issued u/s 148 for the A.Y.2015-16 after 01.04.2022 was discussed in detail in all the above decisions of the coordinate Benches, where, it was held that the notice issued after 01.04.2022 for the A.Y.2015-16 is invalid and barred by limitation by virtue of first proviso to section 149(1)(b) of the Act. Detailed reasoning was given in all these decisions to hold that the notice issued for this assessment year after 01.04.2022 is barred by limitation by following the decision of Hon’ble High Court of Telangana in the case of Cyberabad Citizens Health Services Vs. DCIT dated 17.11.2025 in WP No.25121/2024. Respectfully following the decision of Hon’ble High Court of Telangana (supra), reopening notice issued u/s 148 fo the Act is held as invalid and consequently all the proceedings of this assessment order are also held as invalid, because they are barred by limitation as mentioned above.

4.

In the result, appeal of the assessee is allowed.

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

Sd/- Sd/- (उदयन दास गुप्ता) (ओम्कारेश्िर धिदारा) (UDAYAN DAS GUPTA) (OMKARESHWAR CHIDARA) न्याययक सदस्य/JUDICIAL MEMBER ऱेखा सदस्य/ACCOUNTANT MEMBER Visakhapatnam Dated 19.06.2026. L.Rama/Sr.PS Copy to:

SHRI SHAIK SHABBIR AHMAD, 13-133/1, KRISHNA NAGAR, KANURU, 1 VIJAYAWADA-520007, ANDHRA PRADESH THE INCOME TAX OFFICER, WARD-2(3), 2 C R BUILDING, M G ROAD, VIJAYAWADA-520002, ANDHRA PRADESH 3 THE PCIT, VIJAYAWADA 4 THE D.R., ITAT, VISAKHAPATNAM BENCH 5 GUARD FILE

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