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59 results for “condonation of delay”+ Section 46Aclear

Sorted by relevance

Delhi124Kolkata101Mumbai86Chennai78Amritsar62Hyderabad59Ahmedabad59Jaipur43Lucknow27Pune27Patna26Indore22Bangalore18Rajkot16Surat15Chandigarh12Cuttack11Visakhapatnam8Allahabad6Jodhpur5Guwahati5Agra4Calcutta4Cochin3Raipur2Jabalpur2Varanasi2Dehradun1

Key Topics

Section 6877Addition to Income57Section 153A32Search & Seizure29Business Income28Section 153C24Section 43B23Section 142(1)23Section 143(3)

INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR vs. DADIVELA GOVIND GOUD, MAHABUBNAGAR

ITA 1114/HYD/2024[2013-14]Status: HeardITAT Hyderabad04 Jun 2025AY 2013-14

Bench: Us.

For Appellant: Shri V. Ravi Kiran, AdvocateFor Respondent: Shri Gurupreet Singh, Sr.A.R
Section 142(1)Section 147Section 148Section 69A

condone the delay of 54 days involved in filing of the present appeal by the assessee before us. 9. Apropos the grievance of the department, we find that the same lies in a narrow compass, viz. the admission of certain additional documentary evidence by the CIT(A) at the back of the AO, i.e without confronting the same

GOVIND GOUD DADIVELA,MAHABUBNAGAR vs. INCOME TAX OFFICER, WARD-1, MAHABUBNAGAR

Showing 1–20 of 59 · Page 1 of 3

23
Section 14421
TDS18
Section 13217
ITA 92/HYD/2025[2013-20214]Status: Heard
ITAT Hyderabad
04 Jun 2025

Bench: Us.

For Appellant: Shri V. Ravi Kiran, AdvocateFor Respondent: Shri Gurupreet Singh, Sr.A.R
Section 142(1)Section 147Section 148Section 69A

condone the delay of 54 days involved in filing of the present appeal by the assessee before us. 9. Apropos the grievance of the department, we find that the same lies in a narrow compass, viz. the admission of certain additional documentary evidence by the CIT(A) at the back of the AO, i.e without confronting the same

CHILLAKURU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED NO V 529,PELLAKUR vs. INCOME TAX OFFICER, WARD-1, GUDUR

In the result, appeal of the Assessee is dismissed

ITA 1522/HYD/2025[2018-19]Status: HeardITAT Hyderabad10 Apr 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1522/Hyd/2025 Assessment Year 2018-2019 Chillakuru Primary The Income Tax Officer, Agricultural Ward-1, Gudur. Cooperative Society Vs. Pin – 524 101. Limited No.529, State Of Andhra Pellakur. Pradesh. Pin – 524 129. Tirupati. Pan Aabac1880A (Appellant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.04.2026 घोषणा की तारीख/Pronouncement: 10.04.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Sri Karthik Manickam, Sr. AR
Section 119(2)(b)Section 139(1)Section 139(4)Section 148Section 80ASection 80P

section 80AC are applicable from AY 2018-19 only. 5.7. In view of above facts and discussions, it is clear that denial of deduction u/s 80P of the I.T. Act to assessee in view of non-filing of return of income u/s 139(1) of the I.T. Act is fully justified and correct. Therefore, the decision

ITO., WARD-6(1), HYDERABAD vs. SUDHEER RAAVI, HYDERABAD

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

ITA 454/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Sri T Chaitanyakumar, AdvocateFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 142(1)Section 144Section 147Section 148Section 250Section 69A

condone the delay of 41 days in filing the appeal before the Tribunal and admit the appeal for adjudication. 5. Brief facts of the case are that, the assessee is an individual, derived income from business, house property and other sources. The assessee filed his return of income for the assessment year 2017-2018 on 09.11.2017 admitting total income

ELUMALAI SUMATHI,BAPATLA vs. INCOME TAX OFFICER, WARD-1, ONGOLE

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

ITA 1165/HYD/2024[2016-17]Status: DisposedITAT Hyderabad30 Dec 2024AY 2016-17

Bench: Shri Manjunatha G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.1165/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2016-17) Elumalai Sumathi Vs. Income Tax Officer Bapatla Ward-1 [Pan :Abipe4083C] Ongole (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.A.Sai Prasad, Ar रधजस् व द्वधरध/Revenue By:: Shri U.Mini Chandran, Dr सुिवधई की तधरीख/Date Of Hearing: 18/12/2024 घोर्णध की तधरीख/Date Of 30/12/2024 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 09.08.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Pertaining To A.Y.2016-17 On The Following Grounds : 1. The Ld.Cit(A) Erred In Law & On Facts In Confirming The Addition Of Rs.36,60,000 As Unexplained Investment U/S 69 Of The Act After Having Admitted The Additional Evidence Filed By The Assessee Under Rule 46A. 2. Any Other Ground Or Grounds That May Be Urged At The Time Of Hearing.

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: : Shri U.Mini Chandran, DR
Section 142(1)Section 147Section 148Section 253(3)Section 69

46A. 2. Any other ground or grounds that may be urged at the time of hearing. 2. This appeal filed by the Assessee is time barred by 7 days. The assessee filed a petition for condonation of delay and submitted that she could not file appeal in time due to lack of proper awareness and knowledge of ITAT proceedings

JOSHITA INFRA DEVELOPERS LLP,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 1055/HYD/2025[2022-23]Status: DisposedITAT Hyderabad19 Dec 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 44A

condone the delay of 168 days in adjudication. 6. The brief facts of the case are that, the assessee is a Limited Liability Partnership, engaged in the business of marketing open plots by purchase and selling through Agents, filed its return of income for the assessment year 2022-23 on 22.07.2022, declaring a business loss

ITO., WARD 14(1), HYDERABAD vs. JOSHITA INFRA DEVELOPERS LLP, HYDERABAD

In the result, the appeal of the Revenue is dismissed

ITA 672/HYD/2025[2022-23]Status: DisposedITAT Hyderabad19 Dec 2025AY 2022-23

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 142(1)Section 44A

condone the delay of 168 days in adjudication. 6. The brief facts of the case are that, the assessee is a Limited Liability Partnership, engaged in the business of marketing open plots by purchase and selling through Agents, filed its return of income for the assessment year 2022-23 on 22.07.2022, declaring a business loss

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1222/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Apr 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1174/HYD/2018[2012-13]Status: DisposedITAT Hyderabad26 Apr 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FOODS FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 796/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Apr 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1176/HYD/2018[2014-15]Status: DisposedITAT Hyderabad26 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1223/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Apr 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1887/HYD/2018[2015-16]Status: DisposedITAT Hyderabad26 Apr 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMTED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1670/HYD/2018[2014-15]Status: DisposedITAT Hyderabad26 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1224/HYD/2018[2012-13]Status: DisposedITAT Hyderabad26 Apr 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED , HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1173/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Apr 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1175/HYD/2018[2013-14]Status: DisposedITAT Hyderabad26 Apr 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 202/HYD/2018[2009-10]Status: DisposedITAT Hyderabad26 Apr 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 214/HYD/2018[2009/10]Status: DisposedITAT Hyderabad26 Apr 2023

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

ITA 1669/HYD/2018[2013-14]Status: DisposedITAT Hyderabad26 Apr 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

For Appellant: Shri M.V. Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 132Section 142(1)Section 144Section 153ASection 56(2)(vii)Section 68

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section