“order under section 148A(d)”

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

In the result, appeal of the assessee is allowed

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

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 in response to notice issued under section ... with prior approval of Pr. CCII, AP & Telangana, whereas no such approval is needed for notices issued on or after 01.04.2022 where order under section 148A(d) is passed with the prior approval of the specified authority. iii. The copy of the approval of the specified authority is not furnished

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

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

discharging its liability by issue of Demand Drafts to its customers, the AO initiated proceedings under section 147 of the Act. An 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

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

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

discharging its liability by issue of Demand Drafts to its customers, the AO initiated proceedings under section 147 of the Act. An 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

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

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

Rs.10 lakhs): Rs.13,83,968/-, but had not filed his return of income, initiated proceedings under section 147 of the Act. An 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

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

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble

dated 13.01.2024 was issued by the Income Tax Officer, Ward-2(1), Page. No 4 LT.A.No.508/VIZ/2025 Seelamsetty Balaji == Vijayawada. Subsequently, the order under section 148A(d) of the Act was passed by Income Tax Officer, Ward-2(1), Vijayawada on 11.03.2024 and notice under section ... aforesaid, we are of the view that impugned notice issued under section 148 of the Act on 11.03.2024 after passing an order under section 148A(d) of the Act on 11.03.2024 by the Jurisdictional Assessing Officer was not under mandatory faceless mechanism as per provisions of section 151A

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

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 :

year under consideration. 3. The AO, based on the aforesaid information, initiated proceedings 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

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

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

same under section 194DA of the Act, initiated proceedings under section 147 of the 4 Venkata Ramana Goda vs. ACIT Act. Order under section 148A(d) of the Act, 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

Shakir Mohmmad, Visakhapatnam vs. The Income Tax Officer, Ward-2(5), Visakhapatnam

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.280/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Shakir Mohmmad, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Cffpm2965E Visakhapatnam. (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 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

filed his return of income for the year under consideration, i.e., AY 2018- 19, initiated proceedings under section 148A of the Act. Order under section 148A(d) of the Act, dated 31/03/2022 was passed by the Income Tax Officer, Ward-3(1), Visakhapatnam, i.e., the Jurisdictional Assessing Officer (JAO). Thereafter

Anju Agarwal, Agra vs. Income Tax Officer, Ward 2(1)(1), Agra

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

notice under section 148A(b) of the Act. The Learned JAO found the reply to be unacceptable and proceeded to pass an order under Section 148A(d) of the Act dated 27-3-2023. Accordingly, notice under Section 148 of the Act stood issued to the Assessee

Asha Choudhury, Imphal vs. Income Tax Ward 1 Imphal, Imphal

Bench: the date of hearing.”

evident that the impugned reassessment action for AY 2015-16 would not sustain. 4.The writ petition is accordingly allowed. The impugned order under Section 148A(d) of the Act dated 23 July 2022 and consequential notice referable to Section 148 of even date are hereby quashed and set aside

Asha Choudhury, Imphal vs. Income Tax Officer Ward 1 Imphal, Imphal

Bench: the date of hearing.”

evident that the impugned reassessment action for AY 2015-16 would not sustain. 4.The writ petition is accordingly allowed. The impugned order under Section 148A(d) of the Act dated 23 July 2022 and consequential notice referable to Section 148 of even date are hereby quashed and set aside

Shree Prasad Jewellers, Rourkela vs. Income Tax Officer, Ward-1, Rourkela

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.177/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Shree Prasad Jewellers, Vs Ito, Ward-1, Rourkela Sai Bihar, Sundargarh-770001 Pan No. :Abgfs 9081 E (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri S.K.Agarwalla, Ar राजस्व की ओर से /Revenue By : Shri Vijay Singh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 02/12/2025 घोषणा की तारीख/Date Of Pronouncement : 02/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Passed By The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 18.09.2025 For The Assessment Year 2013-2014. 2. At The Outset, We Found That The Appeal Of The Assessee Is Delayed By 10 Days. In This Regard, The Assessee Has Filed Condonation Of Application Along With Affidavit Stating Sufficient Reasons For Condonation Of Delay, Which Are Not Found To Be False. Ld. Sr. Dr Did Not Object To Condone The Delay. Accordingly, We Condone The Delay Of 10 Days Delay & Proceed To Dispose Off The Appeal. 3. The Ld. Ar During The Course Of Hearing Submitted A Chart Stating Therein The Surviving Period Of Notice Issued U/S.148 Of The Act & Submitted That As Per The Decision Of The Hon’Ble Supreme Court In The Case

with the requirements of the new regime, including the issuance of notice under Section 148A(b) of the Act, passing of an order under Section 148A(d) of the Act, and only then issuance of notice under Section 148 of the Act. Accordingly, the Hon’ble Supreme Court