HOTEL SELECTION GRAND,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM
ITA 741/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2016-17
Section 115BSection 142ASection 147Section 148Section 148ASection 149(1)(b)Section 151ASection 234ASection 69A
reassessment proceedings are invalid and void ab initio.\n6. The reopening of assessment is invalid as the copy of the approval\nof the specified authority is not furnished to the assessee till date though the\nsame is mandated by the CDT guidelines for issue of notices under section\n148.\n7. The reopening of assessment is invalid as the same
