VENKATA SURYANARAYANA VISWANADHAM,VIZIANAGARAM vs. INCOME TAX OFFICER,WARD-1, VIZIANAGARAM
In the result, the appeal of the assessee is partly allowed
ITA 353/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16
Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2015-16 Venkata Suryanarayana Vs. The Income Tax Officer, Ward – 1, Viswanadham, Vizayanagaram. Vizianagaram. Pan : Adnpv5136A (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar (Hybrid) Revenue By: Ms. K. Sandhya Rani, Sr.Dr. Date Of Hearing: 20.01.2025 Date Of Pronouncement: 22.01.2025
For Appellant: Shri T. Chaitanya Kumar (HYBRID)For Respondent: Ms. K. Sandhya Rani, Sr.DR
Section 115BSection 139Section 143(3)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250oSection 69A
234C of the Act.”
3. The brief facts of the case are that assessee had not filed any return of income u/s 139 of the Act. Consequently, a notice under Section 148A(d) was issued on 02.04.2022, followed by a notice under Section 148 on 03.04.2022. In response, the assessee declared an income of ₹3,27,470/-. During the assessment
