BALA VENKATA KATYAYANI DASU,ELURU vs. INCOME TAX OFFICER, CIRCLE-1, RAJAMAHENDRAVARAM
Facts
The assessee's income tax return for AY 2021-22 was processed under Section 143(1), leading to an adjustment of Rs. 3,00,351/- for various incomes. The assessee contended these incomes were already disclosed in the return, leading to double taxation. The Addl/JCIT(A) dismissed the appeal as infructuous, holding that the Section 143(1) intimation merged with a subsequent rectification order under Section 154.
Held
The Tribunal ruled that an appeal against a Section 143(1) intimation does not become infructuous due to a subsequent Section 154 rectification order, as rectification merely modifies the original order which retains its independent appealability. Citing Kothari Industrial Corporation Ltd. vs. Agricultural Income-tax Officer (1998) 230 ITR 306 (Kar), the Tribunal remanded the case to the A.O. for verification, directing that the addition be vacated if the income was indeed disclosed in the return.
Key Issues
Whether a subsequent rectification order under Section 154 makes an appeal against an intimation under Section 143(1) infructuous; and whether the Addl/JCIT(A) erred by not addressing the substantive issue of alleged double taxation.
Sections Cited
143(1), 154, 246A(1)(a), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Visakhapatnam Bench
आदेशकी प्रनतनलनप अग्रेनर्त/ Copy of the order forwarded to:- 1. निर्धाररती/The Assessee : Shri Bala Venkata Katyayani Dasu D.No.#22B-12-6, Gadevari Street, Power Peta S.O Eluru, West Godavari – 534002, A.P. 2. रधजस्व/ The Revenue : The Income Tax Officer, Circle – 1, Rajamahendravaram. 3. The Principal Commissioner of Income Tax, Visakhapatnam.
9 ITA No.297/Viz/2025 Bala Venkata Katyayani Dasu
नवभधगीयप्रनतनिनर्, आयकर अपीलीय अनर्करण, / DR, ITAT, Visakhapatnam. 5. गधर्ाफ़धईल / Guard file
आदेशधिुसधर / BY ORDER Sr. Private Secretary ITAT, Visakhapatnam