DILEEP KUMAR SAKAMURI CHENCHU VENKATA,SRIKALAHASTI vs. INCOME-TAX OFFICER, WARD-1(3), TIRUPATI

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ITA 1615/HYD/2025Status: DisposedITAT Hyderabad10 December 2025Bench: us: "1. That on facts and circumstances of the case and in law, the Order under Section 147 rws 144 rws 144B of the Income-tax Act, 1961 (Act) as well as the Order under Section 250 of the Act is bad in law and in facts and circumstances of the case: 2. That on the facts and circumstances of the case and in law, the Ld. AO has erred in carrying out and the NFAC/CIT(A) have erred in confirming an addition on account of unexplained money amounting to INR 2,07,67,400 under Section 69A rws 11581 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 and subsequent assessment order were bad in law as they were issued by the Jurisdictional Assessing Officer outside the faceless mechanism. Consequently, the impugned orders were quashed.

What were the facts?

The Assessing Officer initiated proceedings under Section 147 based on information of cash deposits in the assessee's bank accounts without filing a return. The assessee attempted to file a return which remained invalid. The AO made additions for unexplained money and income from other sources.

What were the issues?

Whether the assessment proceedings initiated and assessment order passed by the Jurisdictional Assessing Officer outside the faceless mechanism are valid.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B,Section 69A,Section 148,Section 151A

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Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

For Appellant: Shri Waseem UR Rehman, Sr. AR

आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:-

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