BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

ITA 1362/HYD/2025Status: DisposedITAT Hyderabad21 January 2026AY 2018-19Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the notice under Section 148 was invalid as it was issued by the wrong authority and without the requisite prior approval under Section 151, given that more than three years had passed since the end of the assessment year. Consequently, the assessment framed was quashed.

What were the facts?

The Assessing Officer (AO) initiated reassessment proceedings under Section 147 for AY 2018-19, issuing a notice under Section 148. The assessee filed a return, but the AO estimated income at 8% of turnover due to unverified expenses. The CIT(A) upheld the AO's order.

What were the issues?

Whether the notice under Section 148 was validly issued by the AO without obtaining prior approval from the specified authority as required by Section 151, considering the assessment year was beyond three years.

Which sections of the Income-tax Act were involved?

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

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Cases cited in this judgment(1)Show list

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

For Appellant: Shri AP Babu, Sr. AR

PER RAVISH SOOD, JM: The present appeal filed by the assessee company is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 20/06/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 147 r.w.s 144B of the Income Tax Act, 1961

2 (for short, “the Act”), dated 26/03/2

The order continues below.

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