In the result, appeal of the Assessee is allowed
Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, Vs. Adilabad – 504 001. Ward-1, Telangana. Adilabad. Pan Acapm9247K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca, A Srinivas राज" व "ारा /Revenue By: Ms Malathi B. Sr. Ar
147 r.w.s 1448, which is bad in law and deserves to be quashed 3. The Appellate Commissioner erred in confirming the issue of notice u/s 145A(b) issued by the A.O, on 28.02.2023, as its without jurisdiction, it being issued by the Jurisdictional A.O. Ward 13(1), Hyderabad, Telangana. 4. The Appellate Commissioner ought to have seen that the Jurisdictional