BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD
In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes
ITA 1528/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad28 Nov 2025AY 2020-2021
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar
For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: Sri Ranjan Agrawala, Sr. AR
Section 133ASection 143(1)(a)Section 143(3)Section 147Section 148Section 148ASection 234A
457
ITR 647 (Bom.) as well as the decision of this Tribunal in the case of Iqbal Ali Jaweed, Hyderabad vs. The Income Tax
Officer, [INT. TAXN]-1, Hyderabad (supra), we hold that the notice issued by the Assessing Officer u/sec.148 of the Act in the case of the assessee is not valid for want of a valid approval/ sanction
