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2 results for “reassessment”+ Section 145(2)clear

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Key Topics

Section 1485Section 148A4Section 2632Addition to Income2

NANDIGAM VEERABRAHMAM,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 271/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam03 Sept 2025AY 2018-19

Bench: Us:

Section 147Section 148Section 148A

Section 147 2 N. Veerabrahmam r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (for short “the Act”) dated 31.01.2024 for A.Y. 2018-19. The assessee has assailed the impugned order on the following grounds of appeal before us: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Appeal of the assessee is partly allowed for statistical\npurposes

ITA 316/VIZ/2025[2020-21]Status: Disposed
ITAT Visakhapatnam
08 Oct 2025
AY 2020-21
Section 143(3)Section 145Section 14ASection 263

reassessment process.\n8. The learned Principal Commissioner Of Income tax ought to have\nseen that there is a distinction between lack of enquiry and inadequate\nenquiry. The learned PCIT ought to have seen that if there was any\nenquiry, even inadequate that would not by itself give occasion to Ld. Pr.\nCIT to pass orders u/s 263, merely because