VENKATA SUJATHA CHRUVUPALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(3), HYDERABAD

ITA 233/HYD/2025Status: DisposedITAT Hyderabad04 February 2026AY 2017-1813 pages
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What did the Tribunal hold?

The Tribunal held that a valid notice under section 143(2) by the jurisdictional AO is a mandatory pre-condition for a valid assessment. Since no such valid notice was issued by the jurisdictional AO, the assessment was without jurisdiction and void ab initio.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed. The assessee then appealed to the ITAT, raising original grounds which were not pressed, and additional grounds challenging the validity of the assessment due to a non-jurisdictional AO issuing the notice u/s 143(2).

What were the issues?

Whether an assessment order is valid when the notice under section 143(2) was issued by a non-jurisdictional Assessing Officer instead of the jurisdictional Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 143(2),Section 143(3),Section 124(3)(a),Section 127(2),Section 129

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Cases cited in this judgment(3)Show list

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

Before: SHRI VIJAY PAL RAO & SHRI MADHUSUDAN SAWDIA

For Appellant: Shri G. Srinivasa Rao, CA
For Respondent: Shri Karthik Manickam, SR-DR
Hearing: 27/01/2026

Per Madhusudan Sawdia, A.M.: This appeal is filed by Smt Venkata Sujatha Chruvupalli (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) dated 02.01.2025 for the A.Y.2017-18. 2. Assessee has raised the following grounds of appeal:

"

1.

That the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi erred in

The order continues below.

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