VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR
In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations
ITA 612/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17
Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order
For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 30Section 69
158 (SC), had dismissed the “Special Leave Petition” (SLP) against the order of the High Court of Bombay wherein the impugned order passed under section 148A(d) and impugned notice issued under section 148 were quashed, as the approval for initiation of reassessment