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2 results for “reassessment u/s 147”+ Section 747clear

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Key Topics

Section 1487Section 1472Cash Deposit2Reassessment2Addition to Income2Natural Justice2

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

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

ITA 549/HYD/2024[2015-16]Status: DisposedITAT Hyderabad07 Jan 2026AY 2015-16
For Respondent: \nShri Sashank Dundu, Advocate
Section 147Section 148

reassessment proceedings are governed by the substituted\nreassessment regime introduced by the Finance Act, 2021, with effect from\nthat date, as held by the hon'ble Telangana High Court at para no. 17 of the\norder. Under the said regime, compliance with the mandatory procedure\nprescribed under section 148A of the Act is a condition precedent for issuance

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

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

ITA 589/HYD/2024[2013-14]Status: DisposedITAT Hyderabad
07 Jan 2026
AY 2013-14

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Respondent: Ms. U. Mini Chandran, CIT-DR and Ms. Payal Gupta, SR-DR
Section 147Section 148

reassessment regime introduced by the Finance Act, 2021, with effect from that date, as held by the hon’ble Telangana High Court at para no. 17 of the order. Under the said regime, compliance with the mandatory procedure prescribed under section 148A of the Act is a condition precedent for issuance of a notice under section