VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

ITA 612/VIZ/2025Status: DisposedITAT Visakhapatnam19 December 2025AY 2016-17Bench: Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)26 pages
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What did the Tribunal hold?

The Tribunal held that since the notice under Section 148 was issued beyond three years from the end of the assessment year, the approval should have been obtained from the Principal Chief Commissioner or Principal Director General, not the Principal Commissioner. Therefore, the assumption of jurisdiction by the AO was invalid.

What were the facts?

The assessee's assessment for AY 2016-17 was reopened under Section 147. A notice under Section 148 was issued beyond three years from the end of the assessment year. The approval for issuing this notice was obtained from the Principal Commissioner of Income-tax instead of the higher authorities mandated for such cases.

What were the issues?

Whether the notice issued under Section 148 was valid when the approval for reopening was obtained from an authority not specified for cases beyond three years. Whether the proviso to Section 151, inserted by the Finance Act, 2023, could be applied retrospectively.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 151

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Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam

Before: Shri Ravish Sood & Shri Balakrishnan S.

PER. RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, (NFAC), Delhi, dated 18/09/2025, which in turn arises from the order passed by the Assessing Officer (for short, “A.O.”) under Section 147 r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”) dated 30/05/2023 for the Assessment Year (AY) 2016-17. The 2 assessee has assailed the impugned order of the CIT(A) on the following grounds of appeal:

“1. The notice issued under section 148 d

The order continues below.

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