VISWANADH KANDULA,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

ITA 1085/HYD/2024Status: DisposedITAT Hyderabad07 January 2025AY 2018-19Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)5 pages
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What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 was invalid because the Assessing Officer had previously dropped proceedings initiated by an earlier notice under Section 148 based on the same material, without any intervening fresh material or circumstances beyond his control.

What were the facts?

The assessee company was subjected to search and seizure operations, leading to the discovery of unaccounted transactions recorded in software. The Assessing Officer initiated reassessment proceedings under Section 147/148 based on this material.

What were the issues?

The primary issue was the validity of the reassessment proceedings initiated by a second notice under Section 148 after the first set of proceedings based on the same material was dropped by the Assessing Officer.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 148A,Section 149,Section 151

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Cases cited in this judgment(18)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘ DB-B ‘ Bench, Hyderabad

Before: Shri Vijay Pal Rao, Vice-Shri Manjunatha, G.

Hearing: 02/09/2025

Per Vijay Pal Rao, Vice President These six appeals by the assessee are directed against the six separate orders dated 29/05/2025, 30/05/2025, 04/06/2025, 096/06/2025, 17/06/2025 and 14/07/2025 of the learned CIT (A)-11, Hyderabad arising from the assessment order passed u/s 143(3) r.w.s. 147 of the Act, pursuant to the search & seizure operations u/s 132 of the Act, dated 04/01/2023 in case of Exel Group of Companies including the assessee for the A.Ys 2014-15 to 2019-20 respectively. Since common issues are raised in these group of six a

The order continues below.

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