ITAT Visakhapatnam Judgments — March 2026
3 orders · Page 1 of 1
ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs ACIT, CIRCLE-1, RAJAHMUNDRY
ITA 639/VIZ/2025[2014-15]Status: Disposed18 Mar 2026AY 2014-15Allowed
The Tribunal held that the notice under Section 143(2) is mandatory even in reassessment proceedings initiated under Section 148. Failure to issue this notice within the prescribed time limit vitiates the assessment.
ADIMULAM SATYANARAYANA PROPRIETOR,VIZIANAGARAM vs INCOME TAX OFFICER, WARD-2, VIZIANAGARAM
ITA 472/VIZ/2025[2017-18]Status: Disposed4 Mar 2026AY 2017-18Allowed
The Tribunal held that the AO had a statutory obligation to consider the return of income filed by the assessee during the assessment proceedings, even if belated. Furthermore, the assessment order passed without issuing a notice under Section 143(2) of the Act was invalid.
SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs INCOME TAX OFFICER, VIZIANAGARAM
ITA 459/VIZ/2025[2015-16]Status: Disposed4 Mar 2026AY 2015-16