SIVADURGAVARA PRASAD CHENNUPATI,VIJAYAWADA vs. ASSISTANT CIT, CIRCLE 2(1), VIJAYAWADA
In the result, the appeal by the assessee is allowed
ITA 368/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Oct 2025AY 2016-17
Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailita No.368/Viz/2025 (Assessment Year 2016-17) (Assessment Year 2016-17) Sivadurgavara Prasad Chennupati, H. No. 27-32-27, Raghu Paints, Mudda Subbaiah Street, Governorpet, Vijayawada ............... Appellant Pan: Aeepc5404L V/S Assistant Commissioner Of Income Tax, Circle – 2(1), ……………… Respondent C R Building, 1St Floor Annex, M.G. Road, Vijayawada Assessee By : Shri C.R. Hemanth Kumar, Ca Revenue By : Dr. Aparna Villuri, Sr. Ar
For Appellant: Shri C.R. Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 149(1)Section 250Section 28
149(1) of the Act, and thus, the re-assessment order passed under section 147 r.w.
section 144B of the Act is void ab initio.
7. The brief facts of the case pertaining to this issue, as emanating from the record, are: The assessee is an individual. For the year under consideration, the assessee filed his return of income, declaring
