PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

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

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

282A(1) of the Act and hence the impugned assessment order is bad-in-law and is liable to be quashed. 4. That on the facts and circumstances of the case and in law, the impugned assessment order is bad-in-law, void-ab-inito and is liable to be quashed since the mandatory notices u/s 148A

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No