YALAMARTHI LAKSHMI,YANAM vs. THE INCOME-TAX OFFICER, WARD- 1,, KAKINADA

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. No.189/Viz/2025 (धनिाारण िर्ा / Assessment Year: 2016-17) Yalamarthi Lakshmi, Vs. The Income Tax Officer, Yanam. Ward-1, Pan: Abhpy4417B Kakinada. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri Gvn Hari, Advocate प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

section 249(4)(b) of the Act. 3. The Ld. CIT(A) ought to have quashed the notice issued U/s. 148 of the Act as barred by limitation. 4. The Ld. CIT(A) ought to have quashed notice issued U/s. 148 of the Act as invalid and ought to have quashed the consequent reassessment