KAPA SINDHU MITRA,USA vs. INCOME TAX OFFICER (INT TAXN)-1, HYDERABAD
In the result, appeal of the Assessee is allowed for statistical purposes
ITA 513/HYD/2024[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17
Bench: Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.513/Hyd./2024 िनधा"रण वष"/Assessment Years 2016-2017 Kapa Sindhu Mitra, 20148, Holly Hock Terrace, The Income Tax Officer – Ash Burn, V A, Vs. [Int. Taxn)-1, Hyderabad – 500 004. United States Of America. Pan Azcpk8030D (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri Sashank Dundu, Advocate राज" व "ारा/Revenue By : Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 29.10.2025 घोषणा की तारीख/Pronouncement: 31.10.2025 आदेश/Order Per Vijay Pal Rao:
For Appellant: Sri Sashank Dundu, AdvocateFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 144C(5)Section 147Section 148Section 148ASection 149Section 151A
reassessment proceedings, though initiated without following the procedure mandated under the Act, the alleged escapement of income was only Rs.25,00,000/- in which event the proceedings ought to have been dropped by the authority who has initiated
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the proceedings and even the PCIT-1 has granted approval without application of mind, making the entire proceedings