GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA
In the result, both the appeals filed by the assessee are allowed for statistical purposes
ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17
Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble
Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E
80D: Rs.
50,000/-; and (vi) deduction under section 80E: Rs. 2,50,000/-
5. In reply, the assessee submitted that he was in possession of evidence for some of the deductions claimed by him. Thereafter, the AO issued notice under section 148
of the Act, dated 28.07.2022, wherein he called upon the assessee to file his return of income