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Section 143(3)2 Section 1482 Section 143(2)2

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

10 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna section 143(2) of the Act was mandatorily required to be issued by the AO within the time period prescribed under the statute for framing the reassessment? 14. We shall now deal with the abovementioned core issue involved in the present appeal, i.e., whether the AO, in response to the return of income filed