Kankanala Ravindra Reddy v. ITO

156 Taxmann.com 178High Court2023#422 most cited

What is Kankanala Ravindra Reddy v. ITO authority for?

A notice issued under section 148 of the Income Tax Act is invalid if the Income Tax Department fails to follow the prescribed procedures, including obtaining the necessary approvals under section 151 or adhering to the faceless assessment scheme mandates under section 151A.

213

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2026.

Also referred to as

Kankanala Ravindra Reddy v. ITO · section 148 notice quashed · procedural non-compliance · approval under section 151 · section 151A · faceless assessment scheme · invalid reassessment proceedings · section 148A order · bad in law · reassessment procedure

Sections most often in play

Section 148Section 147Section 144BSection 148ASection 151ASection 151Section 250Section 144

Issues it is cited on

doctrine of mergersection 144(b)section 144b(1)section 135asection 151asection 115whsection 115wfsection 124(3)(a)section 115wdsection 115wefaceless assessment schemenon-speaking order

Judgments citing Kankanala Ravindra Reddy v. ITO

Sidhampoondi Pa Cultural Coop Bank Ltd. S 1392, Namakkal vs. ITO, Ward-2, Namakkal

ITA 3070/CHNY/2025[2019-20]Status: DisposedITAT Chennai19 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 Sidhampoondi Pa Cultural Co-Op Bank Ltd S 1392, 2/173, Main Road, Kondarasampalayam Post P. Velur Tk, Namakkal-637203 Tamil Nadu [Pan: Aabas 0168 F] (अपीलार्थी/Appellant) V. Ito, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : None प्रत्यर्थी की ओर से / Respondent By : Mr. Arv Srinivasan, Cit सुनवाईकीतारीख/Date Of Hearing : 18.12.2025 घोषणाकीतारीख /Date Of Pronouncement : 19.12.2025 आदेश / Order Per Manu Kumar Giri, Jm: The Captioned Appeal By The Assessee Is Arising Out Of The Order Of The Ld. Commissioner Of Income Tax (Appeals)/Nfac, Delhi Dated 12.08.2025 For Ay 2019-20. 2. At The Outset, We Notice That The Assessee By The Ground No.2 Challenges The Jao Jurisdiction To Issue Notice U/S148 Dated 30.03.2023 Of The Act.

For Appellant: NoneFor Respondent: Mr. ARV Srinivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3070/Chny/2025 निर्धारण वर्ष/Assessment Year: 2019-20 SIDHAMPOONDI PA CULTURAL CO-OP BANK LTD S 1392, 2/173, main Road, Kondarasampalayam Post P. Velur TK, Namakkal-637203 Tamil Nadu [PAN: AABAS 0168 F] (अपीलार्थी/Appellant) v. ITO, Ward-02, Namakkal, Tamil Nadu-6370001 (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : N…

Cpt Elecy System Employees Coop T&C Society, Kancheepuram vs. ITO, Ward-1, Kancheepuram

In the result, appeal filed by the assessee is allowed in terms above

ITA 3058/CHNY/2025[2020-21]Status: DisposedITAT Chennai18 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 V. Cpt Elecy System Employees Ito, Coop T & C Society Che-W-(141) (91) No 30 S M Dass Avenue, Chennai, Iyappa Nagar, Tamil Nadu Kancheepuram-631501 [Pan: Aacac8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3058/Chny/2025 "नधा"रण वष"/Assessment Year: 2020-21 v. CPT ELECY SYSTEM EMPLOYEES ITO, COOP T AND C SOCIETY Che-W-(141) (91) NO 30 S M DASS AVENUE, Chennai, IYAPPA NAGAR, Tamil Nadu KANCHEEPURAM-631501 [PAN: AACAC8508J] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Reddy Prakash, CA अपीलाथ" क ओर से/ Appellant by : ""यथ" क ओर से /Respondent b…

Swamedas Panithasan, Chennai vs. ITO, Non-Corporate Ward 17(2), Chennai

In the result, appeal filed by the assessee is allowed in terms above

ITA 3056/CHNY/2025[2015-16]Status: DisposedITAT Chennai18 Dec 2025AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 V. Swamedas Panithasan Ito, No 14/82 New No 20 Anna Salai, Non-Corporate Ward-17(2), Periyar Nagar A, T. Nagar Chennai. Chennai Alwarthiru Nagar, Alwarthirunagar, Chennai-600087 Tamil Nadu [Pan: Axjpp4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144BSection 147Section 148

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3056/Chny/2025 "नधा"रण वष"/Assessment Year: 2015-16 v. SWAMEDAS PANITHASAN ITO, NO 14/82 NEW NO 20 ANNA SALAI, Non-Corporate Ward-17(2), PERIYAR NAGAR A, T. NAGAR CHENNAI. CHENNAI ALWARTHIRU NAGAR, ALWARTHIRUNAGAR, CHENNAI-600087 TAMIL NADU [PAN: AXJPP4321R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क ओर से/ Appellant by Mrs. Muthu Ab…

Meenakshisundaram Saravanan, Chennai vs. Assistant Commissioner of Income Tax, Circle 1, Tirunelveli

ITA 3034/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Dec 2025AY 2016-17
For Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3034/Chny/2025 निर्धारण वर्ष/Assessment Year: 2016-17 MEENAKSHISUNDARAM SARAVANAN 5122, Prestige Bella Vista, Tower 05, 11th Floor, Iyyappanthangal, Chennai-600056, Tamil Nadu [PAN: BAHPS 3185 A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Appellant by v. ACIT, Circle-1 Tirunelveli-627011, Tamil Nadu (प्रत्यर्थी/Respondent) : Mr. V…

Indiran Selvi, Vellore vs. ITO, Ward-3, Vellore

ITA 3024/CHNY/2025[2015-16]Status: DisposedITAT Chennai17 Dec 2025AY 2015-16
For Appellant: Mr. Venkataraman, CAFor Respondent: Mr. ARV Sreenivasan, CIT
Section 144BSection 147Section 148

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH: CHENNAI श्री मनु कुमार गिरि, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.3024/Chny/2025 निर्धारण वर्ष/Assessment Year: 2015-16 Indiran Selvi v. The ITO, No. 82, Gandhi Road, Palanipet, Che-W-(146)(3), Arakkonam, Vellore District-631002 Chennai [PAN: BLRPS 5957 D] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr. Venkataraman, CA प्रत्यर्थी की ओर से / Respondent by :…

Raju Chandrasekar, Oduvanpatti, Tiruppattur (Tk) vs. Income Tax Officer, Ward-1, Karaikudi, Sekkalai Road

In the result, the appeal filed by the assessee is allowed

ITA 3000/CHNY/2025[2015-2016]Status: DisposedITAT Chennai17 Dec 2025AY 2015-2016

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 3000/Chny/2025 िनधा"रण वष"/Assessment Year: 2015-16

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 3000/CHNY/2025 िनधा"रण वष"/Assessment Year: 2015-16 Shri Raju Chandrasekar, The Income Tax Officer, No.96, Oduvanpatti, Vs. Ward 1, Melapatti (Post), Karaikudi Tiruppattur (Taluk), Sivagangai District, Tirupathur – 630 502. PAN: AGPPC 1616D (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri T. Vasudevan, Advocate ""…

D.B. Associate, Chennai vs. ITO, Ncw-10(1), Chennai

In the result, the appeal filed by the assessee is allowed

ITA 2995/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Dec 2025AY 2018-19

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2995/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19

For Appellant: Shri Hitesh, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2995/CHNY/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/s. D B Associate, The Income Tax Officer, 18/30, Row House 2, Vs. Non-Corporate circle 10(1), Audiappa Street, Chennai. Purasawalkam, Chennai – 600 087. PAN: AAIFD 3850H (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Hitesh, Advocate ""यथ" क" ओर से/Respondent…

Palanisamy Jayakumar, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, the appeals filed by the assessee are allowed

ITA 2969/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2967, 2968 & 2969/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 Shri Palanisamy Jayakumar, The Income Tax Officer, 1/69, Pudupalayam, Vs. Ward 2(4), Madathukulam, Tiruppur Tiruppur – 642 205. PAN: AERPJ 2121G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri G. Tarun, Advocate ""यथ" क" ओर से/Respondent by : Ms. R.…

Palanisamy Jayakumar, Tiruppur vs. ITO, Ward 2(4), Tiruppur

In the result, the appeals filed by the assessee are allowed

ITA 2968/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2967, 2968 & 2969/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 Shri Palanisamy Jayakumar, The Income Tax Officer, 1/69, Pudupalayam, Vs. Ward 2(4), Madathukulam, Tiruppur Tiruppur – 642 205. PAN: AERPJ 2121G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri G. Tarun, Advocate ""यथ" क" ओर से/Respondent by : Ms. R.…

Palanisamy Jayakumar, Triuppur vs. Iot Ward 2(4), Chennai

In the result, the appeals filed by the assessee are allowed

ITA 2967/CHNY/2025[2019-20]Status: DisposedITAT Chennai17 Dec 2025AY 2019-20

Bench: Shri George George K & Shri Inturi Rama Raoआयकर अपील सं./Ita No.: 2967, 2968 & 2969/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी इंटूर" रामा राव, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2967, 2968 & 2969/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 Shri Palanisamy Jayakumar, The Income Tax Officer, 1/69, Pudupalayam, Vs. Ward 2(4), Madathukulam, Tiruppur Tiruppur – 642 205. PAN: AERPJ 2121G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri G. Tarun, Advocate ""यथ" क" ओर से/Respondent by : Ms. R.…

Income Tax Officer, Ward 46(1), New Delhi vs. Mam Raj Chunni Lal Exim, New Delhi

In the result the appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

ITA 3573/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalassessment Year: 2016-17 Income Tax Officer, Vs Mam Raj Chunni Lal Exim Ward- 46 (1) Shop No. 5183, Ground New Delhi Floor, Lahori Gate, Naya Bazar, Delhi -110006 Pan No.Aaxfm0533B (Appellant) (Respondent)

Section 133ASection 147Section 148Section 148ASection 149(1)Section 151Section 151A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. SUDHIR KUMAR, JUDICIAL MEMBER AND SH. MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Income Tax Officer, Vs Mam Raj ChuNni Lal Exim Ward- 46 (1) Shop No. 5183, Ground New Delhi Floor, Lahori Gate, Naya Bazar, Delhi -110006 PAN No.AAXFM0533B (APPELLANT) (RESPONDENT) Cross Objection No. 45/Del/2025 (In ITA No.3573/Del/2024) Assessment Year: 2016-17 Mam Raj Chunni Lal Exim Shop Vs Income Tax Officer, No. 5183, Ground Floor, Lahori Ward- 46 (1) Gate, Naya Bazar, Delhi -110006 New Delhi PAN No.AAXFM0533B (APPELLANT) (RESP…

Mercy Chandira, Kanchipuram vs. ITO, Ncc-22(1), Chennai

In the result, appeal filed by the assessee is allowed

ITA 2653/CHNY/2025[2019-20]Status: DisposedITAT Chennai11 Dec 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. ARV Sreenivasan, CITFor Respondent: 08.12.2025
Section 147Section 148Section 148ASection 151A

…आयकर अपील"य अ"धकरण,‘डी’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी मनु कुमार "ग"र ,"या"यक सद"य एवं "ी एस .आर.रघुनाथा, लेखा सद"य के सम# BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.2653/CHNY/2025 "नधा$रण वष$ / Assessment Year: 2019-20 Mercy Chandira, ITO, No.2/249, Padavatyamman Kovil vs. Non-Corporate Ward - 22(1), Street, West Tambaram, Thazhampur, Navalur, Chennai. Kanchipuram District – 603 103. [PAN: EOQPM-4590-R] (अपीलाथ&/Appellant) ('(यथ&/Respondent) : Mrs. Lekha, CA. अपीलाथ& क) ओर से/ Appellant by : Mr. ARV Sr…

Gattula Lakshmi Madhavi, Visakhapatnam vs. Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, the appeal filed by the assessee in ITA

ITA 387/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, PAN: AGFPG8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri GVN Hari, Advocate (Hybrid) राज" व "वारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई क" तार"ख/Date of 15/10/2025 Hearing: घोषणा क" तार"ख/Date of 10/12/2025…

Gattula Lakshmi Madhavi, Visakhapatnam vs. Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, the appeal filed by the assessee in ITA

ITA 386/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, PAN: AGFPG8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri GVN Hari, Advocate (Hybrid) राज" व "वारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई क" तार"ख/Date of 15/10/2025 Hearing: घोषणा क" तार"ख/Date of 10/12/2025…

Gattula Lakshmi Madhavi, Visakhapatnam vs. Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam

In the result, the appeal filed by the assessee in ITA

ITA 385/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

…आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, PAN: AGFPG8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri GVN Hari, Advocate (Hybrid) राज" व "वारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई क" तार"ख/Date of 15/10/2025 Hearing: घोषणा क" तार"ख/Date of 10/12/2025…

Deputy Commissioner of Income Tax, Circle 3(1), Visakhapatnam vs. Doddi Roopa, Visakhapatnam

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

ITA 413/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2019-20

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Badicala Yadagiri
Section 131Section 133(6)Section 147Section 148Section 148A

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. PAN: ATFPR7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri GVN Hari, Advocate राज" व "ारा/Revenue by: Shri Badicala Yadagiri, CIT-DR सुनवाई की तारीख/Date of Hearing: 15/10/2025 घोषणा की तारीख/Date of 10/12/2025 Pronouncement: आदेश / ORDER PER.…

Vivek Kumarasamy, Kannimadaiyapudur vs. Income Tax Officer, Erode

In the result, the appeal filed by the assessee is allowed

ITA 2512/CHNY/2025[2019-2020]Status: DisposedITAT Chennai08 Dec 2025AY 2019-2020

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2512/Chny/2025 िनधा"रण वष"/Assessment Year: 2019-20

For Appellant: Shri Vasanthanayagan, AdvocateFor Respondent: Ms.Gouthami Manivasagam, JCIT
Section 144BSection 147Section 148Section 148ASection 250

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी एस.आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2512/CHNY/2025 िनधा"रण वष"/Assessment Year: 2019-20 Shri Vivek Kumarasamy, The Income Tax Officer, No.06/688B, Kannimadaiyapudur, Vs. Ward 2(1), Periyapuliyur Post, Erode Bhavani Taluk, Erode District – 638 455 PAN: ANTPV 0645C (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri Vasanthanayagan, Advocate ""यथ" क" ओर से…

Kamaraj Priya, Tiruvarur vs. ITO, Ward-1, Tiruvarur

In the result, appeal filed by the assessee is allowed in terms above

ITA 2484/CHNY/2025[2020-21]Status: DisposedITAT Chennai08 Dec 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 V. The Ito, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [Pan:Dwqpp1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 144BSection 147Section 148

…आयकर अपीलीय अिधकरण, ’बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2484/Chny/2025 िनधा"रण वष"/Assessment Year: 2020-21 v. The ITO, Kamaraj Priya, 2/94, Chinnaian Street, Ward-1, Karuvakurichi, Tiruvarur 614 018. Tiruvarur. [PAN:DWQPP1186K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से /Respondent by : Ms. Gauthami Manivasagam, JCIT सुनवाईक"…

Satyanarayana Koduru, Krishna Dist vs. Income Tax Officer, Ward-1, Gudiwada

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 491/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 250Section 69Section 69A

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, PAN:ALTPK1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Shri C. Subrahmanyam, CA राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 02/12/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, JM :…

Venkata Ramana Goda, Visakhapatnam vs. Assisstant Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S., Accountant Member आ.अपी.सं /ITA No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, Circle-3(1), PAN: ABZPG3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee by: Mrs. K. Hemalatha, CA राज" व "ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of 17/11/2025 Hearing: घोषणा की तारीख/Date of 05/12/2025 Pronouncement: आदेश / ORDER PER.…