← All Phrases

“notice under section 148”

ReassessmentSection 148Section 1487,377 judgments

The decision most relied on for notice under section 148 is CIT v. Kabul Chawla (380 ITR 573), cited in 3,235 judgments on BharatTax.

Leading authorities on notice under section 148

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

CIT v. Sinhgad Technical Education Society
397 ITR 344 · 2017 · Supreme Court
1,589
citing judgments

For assessments under Section 153C, a notice is legally unsustainable if there is no incriminating material correlated to the specific assessment years for which reassessment is sought.

GKN Driveshafts (India) Ltd. v. ITO
259 ITR 19 · 2003 · Supreme Court
1,349
citing judgments

When a notice under Section 148 of the Income Tax Act is issued, the Assessing Officer is bound to furnish reasons for reopening upon the assessee's request and must dispose of the assessee's objections to the notice by passing a speaking order.

ACIT v. Rajesh Jhaveri Stock Brokers Pvt. Ltd.
291 ITR 500 · 2007 · Supreme Court
1,030
citing judgments

For initiating reassessment proceedings under Section 147, the Assessing Officer needs only prima facie material providing a reason to believe that income has escaped assessment. Conclusive proof or the sufficiency/correctness of the material is not required at the stage of issuing the notice under Section 148.

Raymond Woollen Mills Ltd. v. ITO
236 ITR 34 · 1999 · Supreme Court
862
citing judgments

For reassessment proceedings under Section 148, the Assessing Officer only needs prima facie material to have a reason to believe income has escaped assessment. Conclusive proof or evaluation of the sufficiency and correctness of such material is not required at the stage of issuing the notice.

Union of India v. Rajeev Bansal
469 ITR 46 · 2024 · Supreme Court
713
citing judgments

The legal fiction created by the Ashish Agarwal judgment stops the limitation clock for Section 148 notices from the date of the deemed notice. Orders issued without proper jurisdiction, or those inconsistent with statutory prescriptions, are a nullity, and there can be no waiver of such fundamental jurisdictional requirements.

Hindustan Lever Ltd. v. R.B. Wadkar
268 ITR 332 · 2004 · High Court
695
citing judgments

The validity of reassessment proceedings initiated under Section 147, by issuing a notice under Section 148, must be judged solely on the reasons originally recorded by the Assessing Officer. These recorded reasons cannot be supplemented, improved upon, or modified at any later stage.

Tin Box Company v. CIT
249 ITR 216 · 2001 · Supreme Court
624
citing judgments

When an issue is remitted to the Assessing Officer for fresh adjudication, the AO must conduct a de novo examination and provide the assessee a full opportunity of being heard. The assessee is bound to comply with the notices issued by the AO.

Judgments citing notice under section 148

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2069/KOL/2025[2019-2020]Status: DisposedITAT Kolkata08 Dec 2025AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

income for the assessment year 2022-23 under section 139 on 16.08.2023, but the same was not accepted by the department and notice under section 148 of the Act was issued on 24.02.2023 and ultimately the appellant filed return of income on 27.01.2024 declaring total income at Rs.6 ... Assessing Officer initiated the re-opening proceedings u/s 147 by issuing notice u/s 148 of the Act on 24.02.2023, therefore, the notice under section 148 is bad in law and may be quashed. Contrary to that, the ld. DR relied on the impugned order. 15. 16. After hearing the submissions

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2068/KOL/2025[2022-2023]Status: DisposedITAT Kolkata08 Dec 2025AY 2022-2023

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

income for the assessment year 2022-23 under section 139 on 16.08.2023, but the same was not accepted by the department and notice under section 148 of the Act was issued on 24.02.2023 and ultimately the appellant filed return of income on 27.01.2024 declaring total income at Rs.6 ... Assessing Officer initiated the re-opening proceedings u/s 147 by issuing notice u/s 148 of the Act on 24.02.2023, therefore, the notice under section 148 is bad in law and may be quashed. 15. Contrary to that, the ld. DR relied on the impugned order. 16. After hearing the submissions

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC-4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2067/KOL/2025[2021-2022]Status: DisposedITAT Kolkata08 Dec 2025AY 2021-2022

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

income for the assessment year 2022-23 under section 139 on 16.08.2023, but the same was not accepted by the department and notice under section 148 of the Act was issued on 24.02.2023 and ultimately the appellant filed return of income on 27.01.2024 declaring total income at Rs.6 ... Assessing Officer initiated the re-opening proceedings u/s 147 by issuing notice u/s 148 of the Act on 24.02.2023, therefore, the notice under section 148 is bad in law and may be quashed. Contrary to that, the ld. DR relied on the impugned order. 15. 16. After hearing the submissions

Ishtiyaque Ahmed, Kolkata vs. DCIT/ACIT, CC - 4(3), Kolkata

In the result, all the captioned appeals of the assessee are allowed

ITA 2066/KOL/2025[2020-2021]Status: DisposedITAT Kolkata08 Dec 2025AY 2020-2021

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyita Nos.2066 To 2071/Kol/2025 Assessment Years: 2020-21, 2021-22, 2022-23, 2019-20, 2020-21 & 2022-23 Ishtiyaque Ahmed……...……………..………………….……….……….……Appellant 55, Narkeldanga North Road, Narkeldanga, Kol-11.. [Pan: Ajxpa4337L] Vs. Dcit/Acit, Cc-4(3), Kolkata.……….…………………….....……...…..…..Respondent Appearances By: Shri Manish Tiwari, Ar Appeared On Behalf Of The Appellant. Shri Subrata Aich, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 08, 2025 Order Per Pradip Kumar Choubey: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Of The Commissioner Of Income Tax (Appeals)-27, Kolkata [Hereinafter Referred To As The “Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 [Hereinafter Referred To As The “Act”]. Ita Nos.2066 To 2068/Kol/2025 Are Pertaining To The Quantum Additions & Ita Nos.2069 To 2071/Kol/2025 Are Pertaining To Levying Of Penalty U/S 272A(1)(D) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) Respectively. Since The Issues Involved In All The Appeals Are Interconnected & Relate To The Same Assessee, Therefore, These Appeals Have Been Heard Together & Are Being Disposed Of By This Common Order.

Section 132ASection 139(4)Section 143(2)Section 147Section 148Section 250Section 272A(1)(d)Section 44ASection 69

income for the assessment year 2022-23 under section 139 on 16.08.2023, but the same was not accepted by the department and notice under section 148 of the Act was issued on 24.02.2023 and ultimately the appellant filed return of income on 27.01.2024 declaring total income at Rs.6 ... Assessing Officer initiated the re-opening proceedings u/s 147 by issuing notice u/s 148 of the Act on 24.02.2023, therefore, the notice under section 148 is bad in law and may be quashed. Contrary to that, the ld. DR relied on the impugned order. 15. 16. After hearing the submissions

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

outset, we notice that the assessee has filed addition grounds of appeal challenging the validity of the assumption of jurisdiction for issuance of notice under section 148 of the Act. The Ld.AR vehemently argued that the notice under section 148 of the Act issued by the Income Tax Officer, Ward ... material on record. By way of Additional grounds of appeal, the assessee has raised legal issue of assumption of jurisdiction for issuance of notice under section 148 of the Act. Since the additional ground raised by the assessee relate to a pure legal issue, which does require examination

Smt. Aakruti Ruia, Bengaluru vs. DCIT, Central Circle-1(2), Bengaluru

In the result, the appeal of the assessee is partly allowed

ITA 2279/BANG/2024[2018-19]Status: DisposedITAT Bangalore08 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri Balusamy N, JCIT
Section 127Section 132Section 139Section 147Section 148Section 153ASection 153BSection 153C

verification found that the assessee has not filed regular return under section 139 of the Act. Hence, a notice under section 148 of the Act dated 29th March 2022 was issued to initiate the income escapement assessment under section 147 of the Act. The assessee in response to the notice

DCIT(CC)-8(3), Mumbai vs. Jsw Steel Limited, Mumbai

In the result, all the above appeals of the assessee are partly allowed and Cross appeals of the Revenue are dismissed

ITA 5599/MUM/2024[2013-14]Status: DisposedITAT Mumbai08 Dec 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 147Section 251Section 263

concerns whichhad made accommodation entries and they were not genuine transactions, it could be said that there was material on basis of which notice under section 148 of the Act could be issued. It is further pertinent to mention here that in the case of CIT vs. Nova Promoters & Finlease

M/S. Jsw Steel Limited, Mumbai vs. DCIT, Central Circle -8(3), Mumbai

In the result, all the above appeals of the assessee are partly allowed and Cross appeals of the Revenue are dismissed

ITA 5585/MUM/2024[2014-15]Status: DisposedITAT Mumbai08 Dec 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

Section 143(3)Section 144Section 147Section 251Section 263

concerns whichhad made accommodation entries and they were not genuine transactions, it could be said that there was material on basis of which notice under section 148 of the Act could be issued. It is further pertinent to mention here that in the case of CIT vs. Nova Promoters & Finlease

DCIT Circle 43(1), New Delhi vs. Charu Goel, Delhi

In the result,the appeal filed by the Revenue and the Cross

ITA 4863/DEL/2024[2014-15]Status: DisposedITAT Delhi08 Dec 2025AY 2014-15

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.4863/Del/2024 िनधा"रणवष"/Assessment Year: 2014-15 Dcit, Vs. Charu Goel, Circle 43(1), 6/22, East Punjabi Bagh, 1704, 17Th Floor, E 2 Block, New Delhi. Civic Centre, New Delhi. Pan No.Aalpg3062F अपीलाथ" Appellant ""यथ"/Respondent & Co No.16/Del/2025 (Arising Out Of Ita No.4863/Del/2024) िनधा"रणवष"/Assessment Year: 2014-15 बनाम Charu Goel, Dcit, 6/22, East Punjabi Bagh, Vs. Circle 43(1), 1704, 17Th Floor, E 2 Block, New Delhi. Pan No.Aalpg3062F Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 250Section 68Section 69C

still in existence, and the Revenue could not have ignored the application of TOLA and its notifications. Therefore, for issuing are assessment notice under section 148 after 1 April 2021, the Revenue would still have to look at: (i) the time limit specified under section 149 of the new regime ... year. Thus, non-compliance by the assessing officer with the strict time limits prescribed under section 151 affects their jurisdiction to issue a notice under section 148. 77. Parliament enacted TOLA to ensure that the interests of the Revenue are not defeated because the assessing officer could not comply with

Raghava Sastry Kalyani Renduchintala, Eluru vs. ITO, Delhi

In the result, appeal of the assessee is allowed for statistical purposes

ITA 6/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble

Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 250

Officer [hereinafter in short “Ld. AO"] observed that there is income escaping assessment and considering it as a fit case for issuing a notice under section 148 of the Act passed order under section 148A(d) of the Act on 30.03.2023 and issued a notice under section 148

Sathyanarayana Saka, Someswaram vs. ITO, NFAC

In the result, appeal of the assessee in ITA No

ITA 589/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No. 588 & 589/Viz/2025 (िनधा"रण वष"/Assessment Year:2014-15 & 2015-16) Satyanarayana Saka, Vs. Income Tax Officer, Someswaram. Kakinada. Pan: Hlbps2932A (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Kss Sarma, 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 : The Captioned Appeals Filed By The Assessee Are Directed Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 15/07/2025 Which In Turn Arises From The Respective Orders Passed By The Ao Under Section 271(1)(C) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 28/09/2022 For Ay 2014-15 & Ay 2015-16. As The Common Issue Is Involved In The Captioned Appeals, Therefore, The Same Are Being Taken Satyanarayana Saka Vs. Ito

For Appellant: Shri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 271(1)(c)Section 69A

information that the assessee had not filed his return of income for the subject year, initiated proceedings under section 147 of the Act. Notice under section 148 of the Act, dated 31/03/2021 was issued to the assessee. However, the assessee failed to file his return of income in response

Sathyanarayana Saka, Someswaram vs. ITO, Kakinada

In the result, appeal of the assessee in ITA No

ITA 588/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No. 588 & 589/Viz/2025 (िनधा"रण वष"/Assessment Year:2014-15 & 2015-16) Satyanarayana Saka, Vs. Income Tax Officer, Someswaram. Kakinada. Pan: Hlbps2932A (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Kss Sarma, 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 : The Captioned Appeals Filed By The Assessee Are Directed Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 15/07/2025 Which In Turn Arises From The Respective Orders Passed By The Ao Under Section 271(1)(C) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 28/09/2022 For Ay 2014-15 & Ay 2015-16. As The Common Issue Is Involved In The Captioned Appeals, Therefore, The Same Are Being Taken Satyanarayana Saka Vs. Ito

For Appellant: Shri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 271(1)(c)Section 69A

information that the assessee had not filed his return of income for the subject year, initiated proceedings under section 147 of the Act. Notice under section 148 of the Act, dated 31/03/2021 was issued to the assessee. However, the assessee failed to file his return of income in response

Maria Rojalu Pothakamuri, Narsaraopeta vs. Income-Tax Officer, Ward-1, Narsaraopeta

In the result, appeal of the assessee is allowed

ITA 587/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

Section 139Section 147Section 148Section 148ASection 149(1)(b)Section 69ASection 748

under section 148A(b) of the Act. In response, assessee failed to furnish any information. Accordingly, the case was reopened by issue of notice under section 148 of the Act dated 07.04.2022 after passing order under section 148A(d) of the Act. The assessee has not filed return of income ... Faceless Appeal Centre is not justified in remanding the case back to the Assessing Officer for examining the issue of limitation of the notice under section 148 in the light of decision of the Honourble Supreme Court of India in UOI vs. Rajeev Bansal. 2. The notice under section 148

The Kanaka Mahalakshmi Co Operative Bank Limited, Visakhapatnam vs. DCIT/ACIT, Circle-1(1), Visakhapatnam

ITA 584/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.584/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) The Kanaka Mahalakshmi Vs. Dcit/Acit, Cooperative Bank Limited, Circle-1(1), Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) आ.अपी.सं /Ita No.572/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Acit, Vs. The Kanaka Mahalakshmi Cooperative Bank Limited, Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ms. K. Chudamani, Ca राज" व "ारा/Revenue By: Shri Shahnawaz Ul Rahman, Cit-Dr सुनवाई की तारीख/Date Of 26/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Captioned Cross-Appeals Filed By The Assessee Firm/Revenue Are Directed Against The Order Passed By The Commissioner Of Income

For Appellant: Ms. K. Chudamani, CAFor Respondent: Shri Shahnawaz UL Rahman
Section 143(3)Section 144Section 147Section 148Section 148ASection 251Section 251(1)(a)Section 68

order under section 148A(d) of the Act, dated 29/06/2022, was passed by the AO. Thereafter, the AO issued notice under section 148 of the Act, dated 29/06/2022. In compliance, the assessee filed its return of income declaring an income of Rs. 6,70,23,220/-. 4. Thereafter ... relevant 6 Kanaka Mahalakshmi Cooperative Bank Ltd vs. ACIT & ACIT vs. Kanaka Mahalakshmi Cooperative Bank Ltd. assessment year; (iii) that the notice under section 148 of the Act which was originally issued on 19/04/2021 was dropped in view of the judgment of the Hon’ble Supreme Court in the case

Dasari Sai Annapurna L/R of Late Dasari Gopi Krishna Reddy, Vijayawada vs. The Assistant Commissioner of Income Tax, Central Circle-2(1), Vijayawada

In the result, the appeal of the assessee is allowed for statistical purposes in terms of our aforesaid observations

ITA 583/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2015-16

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.583/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Dasari Sai Annapurna Vs. Assistant Commissioner L/R Of Late Dasari Gopi Of Income Tax, Krishna Reddy, Central Circle-2(1), Vijayawada. Vijayawada. Pan: Aeipd0990C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Mv Prasad, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 27/11/2025 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 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 28/03/2022, For The Assessment Year 2015-16. The 2 Dasai Sai Annapurna L/R Of Late Dasari Gopi Krishna Reddy Vs. Acit

For Appellant: Shri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 147Section 148Section 45Section 54F

capital gain on the transfer of the subject property that had escaped assessment, initiated proceedings under section 147 of the Act. Notice under section 148 of the Act, dated 31/03/2021, was duly served upon the assessee. As the assessee failed to comply with the said notice and did not file ... relied upon the orders of the lower authorities. The Ld. Sr. DR submitted that as the assessee had expired after the notice under section 148 of the Act, dated 31/03/2021, was issued, therefore no infirmity arises from the validity of the jurisdiction that was framed by the AO for initiating

Asst.Commissioner of Income Tax, Visakhapatnam vs. The Kanaka Mahalakshmi Co Operative Bank Ltd, Visakhapatnam

ITA 572/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.584/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) The Kanaka Mahalakshmi Vs. Dcit/Acit, Cooperative Bank Limited, Circle-1(1), Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) आ.अपी.सं /Ita No.572/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Acit, Vs. The Kanaka Mahalakshmi Cooperative Bank Limited, Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ms. K. Chudamani, Ca राज" व "ारा/Revenue By: Shri Shahnawaz Ul Rahman, Cit-Dr सुनवाई की तारीख/Date Of 26/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Captioned Cross-Appeals Filed By The Assessee Firm/Revenue Are Directed Against The Order Passed By The Commissioner Of Income

For Appellant: Ms. K. Chudamani, CAFor Respondent: Shri Shahnawaz UL Rahman
Section 143(3)Section 144Section 147Section 148Section 148ASection 251Section 251(1)(a)Section 68

order under section 148A(d) of the Act, dated 29/06/2022, was passed by the AO. Thereafter, the AO issued notice under section 148 of the Act, dated 29/06/2022. In compliance, the assessee filed its return of income declaring an income of Rs. 6,70,23,220/-. 4. Thereafter ... relevant 6 Kanaka Mahalakshmi Cooperative Bank Ltd vs. ACIT & ACIT vs. Kanaka Mahalakshmi Cooperative Bank Ltd. assessment year; (iii) that the notice under section 148 of the Act which was originally issued on 19/04/2021 was dropped in view of the judgment of the Hon’ble Supreme Court in the case

Boddu Sai Baba, Tadepalligudem vs. Income Tax Officer, Ward-1, Tadepalligudem

ITA 571/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.571/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Boddu Sai Baba, Vs. Income Tax Officer, Tadepalligudem. Ward-1, Pan: Ahspb0015F Tadepalligudem. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 26/11/2025 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 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, 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 (For Short, “Act”), Dated 27/12/2023, For The Assessment Year 2018-19. The Assessee Has 2 Boddu Sai Baba Vs. Ito

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 44ASection 80T

Order under section 148A(d) of the Act, dated 01/04/2022 was passed by the AO. Thereafter, the AO issued notice under section 148 of the Act, dated 01/04/2022. 3. Thereafter, the AO vide his order under section 147 r.w.s 144B of the Act, dated 27/12/2023 determined the income ... prescribed authority as contemplated under section 151(ii) of the Act (as was then available on the statute); and (ii) that notice under section 148 of the Act, dated 01/04/2022 had been issued by the Jurisdictional Assessing Officer (JAO) as against the Faceless Assessing Officer (FAO), which was contrary

Seelamsetty Balaji, Vijayawada vs. Income Tax Officer, Ward-2(1), Vijayawada

In the result, appeal of the assessee is allowed

ITA 508/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble

Section 142(1)Section 147Section 148Section 44A

escaped assessment for the A.Y.2020-21, the Jurisdictional Assessing Officer passed an order under section 148(d) of the Act dated 11.03.2024 and notice under section 148 of the Act was issued on 11.03.2024. Subsequently, notice under section 142(1) of the Act was issued on 24.07.2024 requesting the assessee ... quashed as invalid." 7. We admit the additional ground, since it being a legal issue challenging the validity of the issue of notice under section 148 of the Act by the Jurisdictional Assessing Officer (JAO) and not by a Faceless Assessing Officer (FAO). 8. On this issue, the Ld. Authorised

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

under section 148 of the Act and passed an order under section 148A(d) of the Act, dated 28/03/2023. Thereafter, the AO issued notice under section 148 of the Act, dated 28/03/2023. 4. Thereafter, the AO vide his order under section 147 r.w.s 144 r.w.s 144B of the Act, dated ... threshold of hearing of the appeal, submitted that both the impugned order passed under Section 148A(d) of the Act, and Notice under Section 148 of the Act, dated 28/03/2023 issued by the Jurisdictional Assessing Officer (JAO), i.e., outside the faceless mechanism as provided under the provisions of Section

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

dated 18/03/2024, was passed by the DCIT/ACIT- Circle 3(1), Visakhapatnam, i.e., the Jurisdictional Assessing Officer (“JAO”). Thereafter, the JAO issued notice under section 148 of the Act, dated 20/03/2024. In response, the assessee filed his return of income declaring an income of Rs. 30,82,780/- on 18/04/2024 ... said amount of tax deducted at source was claimed by the assessee in his return of income filed in response to notice under section 148 of the Act, therefore, the entire amount so credited/received from LIC was to be treated as his income from other sources. The AO, observing that