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
1)(b).\nii) The Notice U/s 148 is based on D.V.O. report which is on a\ninvalid reference made by the Assessing Officer having not been\nmade during the course of any proceedings pending as on date of\nreference i.e., 11-07-2019.\n5. The show cause notice under section 148A(b) dated 24.03.2023 with\nthe prior approval of PCCIT
