SOMINENI VIJAYALAKSHMI,SECUNDERABAD vs. ITO, WARD-11(1), HYDERABAD, HYDERABAD
In the result, appeal of the Assessee is allowed
ITA 1697/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17
Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1697/Hyd/2025 Assessment Year 2016-2017 Somineni The Income Tax Officer, Vijayalakshmi, Vs. Ward-11(1), Hyderabad – 500 055. Hyderabad. Pan Ahtpv9907H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Cs Subrahmanyam & Sri V Siva Kumar, Advocate राज" व "ारा /Revenue By: Sri Ashutosh Pradhan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order
For Appellant: CA CS Subrahmanyam and Sri V Siva Kumar, AdvocateFor Respondent: Sri Ashutosh Pradhan, Sr. AR
Section 147Section 148Section 148ASection 271DSection 69A
Sections 148A and 148 were issued by the jurisdictional Income Tax Officer, Ward -11(1), Hyderabad without complying to the faceless procedure, which is mandatory.
2.2. The CIT(A) ought to have quashed the re-assessment made u/s 147, which is in consequence to order passed u/s 148A(d) dated
18/03/2023 and notice issued u/s 148 dated 19/03/2023, both