KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA
In the result, appeal of the assessee is allowed
ITA 231/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam18 Apr 2024AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:
For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 69
property.
Any other grounds may be urged at the time of hearing.”
5. 4. Grounds No. 1 & 5 are general in nature and therefore they need no adjudication.
5. Ground No.2 relates to the validity of issuance of notice
U/s. 148 of the Act where the assessment proceedings ought to have been initiated U/s. 153C of the Act. On this
