ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY
ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15
Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263
reassessment proceedings are liable to be quashed.
4. The learned Commissioner of Income Tax (Appeals) is not justified in not quashing the assessment order passed by the assessing officer on the ground that the notice u/s 143(2) of the Act was not issued within the time stipulated under the Act.
5. Without prejudice to Ground no.2
