MARIA ROJALU POTHAKAMURI,NARSARAOPETA vs. INCOME-TAX OFFICER, WARD-1, NARSARAOPETA

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ITA 587/VIZ/2025Status: DisposedITAT Visakhapatnam05 December 2025AY 2015-16Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of14 pages
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What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid and barred by limitation as per the Supreme Court's decision in UOI v. Rajeev Bansal. Consequently, the reassessment proceedings were quashed.

What were the facts?

The assessee failed to file a return of income for AY 2015-16. The department, based on cash deposits, reopened the assessment under Section 147. The Assessing Officer treated the deposits as unexplained money and completed the assessment.

What were the issues?

Whether the notice issued for reopening the assessment was valid and within the prescribed limitation period, considering the amended provisions of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 69A

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Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

आदेशकीप्रनतनलनपअग्रेनर्त/ Copy of the order forwarded to:-

1. 1. निर्धाररती/The : Shri Maria Rojalu Pothakamuri, D.No.7- 159-47, Niraja Nilayam, Ravipadu Road, Assessee Narsaraopet 2. रधजस्व/ : The Income Tax Officer, Ward-1, Income The Tax Office, 12-9-22/A, 1st Floor, Prakash Revenue Nagar, Narsaraopet 3. The Principal Commissioner of Income Tax, Visakhapatnam 4. नवभधगीय प्रनतनिनर्, आयकर अपीलीय अनर्करण / DR,ITAT, Visakhapatnam.

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