NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

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ITA 50/VIZ/2025Status: DisposedITAT Visakhapatnam30 September 2025AY 2017-18Bench: us: 1. The order of Learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case.22 pages
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What did the Tribunal hold?

The Tribunal held that the AO wrongly assumed jurisdiction by dispensing with the statutory obligation to issue a notice under Section 143(2) of the Act. The assessment order was quashed for want of valid assumption of jurisdiction.

What were the facts?

The Assessing Officer (AO) made an assessment under Section 144 of the Income Tax Act, 1961, treating cash deposits of Rs. 65,50,000 as unexplained money. The assessee had filed a belated return of income in response to a notice under Section 142(1).

What were the issues?

Whether the assessment framed under Section 144 is valid without issuing a notice under Section 143(2) when a belated return was filed in response to a Section 142(1) notice. Whether Section 292BB of the Act can cure the complete absence of a notice under Section 143(2).

Which sections of the Income-tax Act were involved?

Section 144,Section 143(2),Section 142(1),Section 69A,Section 292BB

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Income Tax Appellate Tribunal, Visakhapatnam Bench

For Appellant: Dr. Aparna Villuri, Sr.DR

आदेशकी �ितिलिप अ�ेिषत/ Copy of the order forwarded to:- 1. िनधा�रती/ : Shri Nimmana Narasimharao, D.No.17-3-13, Near Sivalayam, Lakshmivarapu Peta, Eluru The Assessee 2. राज�/ The Revenue : The Income Tax Officer, Ward-2, Eluru 3. The Principal Commissioner of Income Tax, Visakhapatnam. 4. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, / DR, ITAT, Visakhapatnam. 5. गाड�फ़ाईल / Guard file

आदेशानुसार / BY ORDER

Sr. Private Secretary ITAT, Visakhapatnam

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