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
u/s 148, the entire proceedings under Sec. 147
r.w.s 144 r.w.s 144B are bad in law.”
4. Since the issues raised by way of additional grounds are legal issues, which can be decided on the basis of material available on record, therefore, the same are admitted in view of the ratio laid down by the Hon’ble Supreme
Court
