KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL
In the result, appeal of the Assessee is allowed
ITA 1330/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Apr 2026AY 2017-18
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:
For Appellant: Sri D Prabhakar Reddy, AdvocateFor Respondent: Dr. Sachin Kumar,Sr. AR
Section 143(2)Section 143(3)
section 144A of the Act may be invoked in suitable cases.
Further, to prevent fishing and roving enquiries in these cases, it is desirable that these cases are invariably picked up for review/inspection by the administrative authority.
9.8. In the present case, admittedly the same AO who had issued the notice u/s 143(2) of the Act, while issuing notice