CHANDINI DUVVURI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD
In the result, the appeal filed by the assessee is allowed
ITA 1432/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Dec 2025AY 2015-16
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
Section 147Section 148Section 148ASection 151A
151A r.w.s. 144B raised in the appeal memo in Form No.35. 3. The CIT(A) ought not to have set aside the case back to the Assessing
Officer without deciding the Ground Number 3. as adjudication of such ground would render the assessment void ab initio.
4. The CIT(A) ought to have considered that issue of Notice u/s 148A