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64 results for “reassessment”+ Section 250clear

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Key Topics

Section 148142Section 14781Addition to Income45Section 143(2)37Section 153A34Section 143(3)32Section 148A31Section 25022Cash Deposit21Section 132

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. VIZAG RE-BARS PRIVATE LIMITED, VISAKHAPATNAM

In the result, the cross objection filed by the assessee is allowed

ITA 428/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.428/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) Dy. Cit – Circle – 3(1) Vs. M/S. Vizag Re-Bars Private Limited 35, 50-92-35, Sankara Matam Road Plot No. 1 Ida, Edulapaka Bonangi, Opposite Reliance Fresh Parawada Mandal – 531021 Beside Reliance Fresh, Near By Main Road Andhra Pradesh Madhuranagar, Dwaraka Nagar Visakhapatnam – 530016 [Pan:Aabcv2581M] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 10(38)Section 115JSection 143(3)Section 147Section 148Section 148A

250 made by the assessing officer u/s 69 of the Act by disallowing the exemption claimed u/s 10(38) of the Act in respect of Long-Term Capital Gains on sale of shares. 3. The learned Commissioner of Income-Tax (Appeals) ought to have quashed the notice u/s 148 even on the ground that: a) The notice issued

Showing 1–20 of 64 · Page 1 of 4

20
Limitation/Time-bar19
Reassessment15

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

SIVA DURGA VARA PRASAD CHENNUPATI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), VIJAYAWADA

In the result, the appeal by the assessee is allowed

ITA 367/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Oct 2025AY 2016-17

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailita No.368/Viz/2025 (Assessment Year 2016-17) (Assessment Year 2016-17) Sivadurgavara Prasad Chennupati, H. No. 27-32-27, Raghu Paints, Mudda Subbaiah Street, Governorpet, Vijayawada ............... Appellant Pan: Aeepc5404L V/S Assistant Commissioner Of Income Tax, Circle – 2(1), ……………… Respondent C R Building, 1St Floor Annex, M.G. Road, Vijayawada Assessee By : Shri C.R. Hemanth Kumar, Ca Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Shri C.R. Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 149(1)Section 250Section 28

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016-17. ITA No. 368/Viz./2025 Assessee’s appeal – Quantum appeal ITAs No.367 & 368/Viz/2025 (A.Ys. 2016-17) 2 2. In this appeal, the assessee has raised the following grounds

SIVADURGAVARA PRASAD CHENNUPATI,VIJAYAWADA vs. ASSISTANT CIT, CIRCLE 2(1), VIJAYAWADA

In the result, the appeal by the assessee is allowed

ITA 368/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Oct 2025AY 2016-17

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailita No.368/Viz/2025 (Assessment Year 2016-17) (Assessment Year 2016-17) Sivadurgavara Prasad Chennupati, H. No. 27-32-27, Raghu Paints, Mudda Subbaiah Street, Governorpet, Vijayawada ............... Appellant Pan: Aeepc5404L V/S Assistant Commissioner Of Income Tax, Circle – 2(1), ……………… Respondent C R Building, 1St Floor Annex, M.G. Road, Vijayawada Assessee By : Shri C.R. Hemanth Kumar, Ca Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Shri C.R. Hemanth Kumar, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 149(1)Section 250Section 28

250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2016-17. ITA No. 368/Viz./2025 Assessee’s appeal – Quantum appeal ITAs No.367 & 368/Viz/2025 (A.Ys. 2016-17) 2 2. In this appeal, the assessee has raised the following grounds

SRINIVASA RAO CHUNDURI,TANUKU vs. THE INCOME TAX OFFICER, WARD-2, TANUKU

In the result, appeal of the assessee is allowed

ITA 235/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam15 May 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.235/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Srinivasa Rao Chunduri V. Income Tax Officer – Ward – 2 D.No. 33-8-20(4), Satya Homes Income Tax Office Kanchi Raju Vari Street Aayakar Bhavan Babu Gari Street, Tanuku – 534211 Sajjapuram, Tanuku – 534211 Andhra Pradesh Andhra Pradesh [Pan:Adwpc3135D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

Section 143(2)Section 147Section 148Section 154Section 250Section 50CSection 54F

section 54F of the Act. 5. Feeling aggrieved by the order of the Ld.CIT(A), National Faceless Appeal centre, Delhi, assessee is in appeal before us by raising following grounds of appeal: - “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable to the facts of the case

SRI DHARIPALLI SAMPATH,, WRANGAL,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 411/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 410/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,, ,WRANGAL vs. ACIT, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 409/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 408/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2007-2008

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,,WARANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 407/VIZ/2017[2006-2007]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2006-2007

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT,CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 413/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

SRI DHARIPALLI SAMPATH,,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 412/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

250 2008-09 19,22,800 2009-10 35,65,480 2010-11 9,86,500 2011-12 26,76,000 2012-13 78,000 5. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A), but not produced any evidence to establish that the cash deposits in the assessee’s bank account were

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical approval

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical approval

BTHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

250. b. Maheswari Coal Beneficiation and Infrastructures Private Limited v. DCIT [2025] 171 taxmann.com 842. c. Decision of the Hon’ble Delhi High Court in the case of PCIT v. Subash Dabas in ITA No. 243/2023 8. He therefore pleaded that since the procedure laid down under section 153D was not adhered to by JCIT who has granted mechanical approval

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

250 of IT Act dated 06-08-2025, confirming the order passed by Assessing Officer (AO') uls. 147 r.w.s 1448 of the IT Act dt.08-03-2025, is not in accordance with the fact and provisions of law. 2. The Leamed CIT(A) ought to have appreciated that the notice u/s 148 issued by the Jurisdictional Assessing officer

VIKRAM BRAHMENDRA SATYAJIT MULPURI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

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

ITA 534/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.534/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Vikram Brahmendra Satyajit Vs. Income Tax Officer, Mulpuri, Ward-3(1), Krishna District. Vijayawada. Pan: Aonpm1893G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 250Section 69A

250 of the IT Act be set aside and the additions made by the Assessing Officer be deleted.” 2. Succinctly stated, the AO based on information that the assessee during the subject year had carried out substantial cash transaction/receipt of income, viz., (i) interest income from HDFC Bank Ltd: Rs.67,659/-; (ii) cash deposits in bank account with Kotak Mahindra

SATYANARAYANA KODURU,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

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

ITA 491/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 250Section 69Section 69A

250 of the IT Act, dt. 01.07.2025, are contrary to the facts of the case and the provisions of law. 2) The Ld. CIT(A) ought to have held that the reassessment proceedings initiated pursuant to the notices issued u/ss 148A(b), 148A(d), and 148 dt. 06.03.2023, 24.03.2023, and 28.03.2023 respectively, are contrary to the scheme of reassessment

GO IRON MARKETING,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 3(3), VISHAKAPATNAM

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

ITA 483/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 151ASection 250

250 of IT Act dated 26-07-2025, partly confirming the order passed by Assessing Officer (AO) u/s 147 r.ws of the IT Act dt. 01-02-2024, is not in accordance with the fact and provisions of law 2. The Learned CIT(A) ought to have appreciated that the notice u/s 148 issued by the Jurisdictional Assessing officer

MEKA VIRAJ GOPAL APPARAO,NUZVID vs. THE INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

In the result, appeal of the Assessee is allowed

ITA 232/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam23 Jan 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.232/Viz./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, Kotapadu Estate, Nuzvid The Income Tax Officer, Vs. Mandal, Krishna Ward-3(1), District. Vijayawada – 520 002. Pin – 521 201. Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mv Prasad, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

For Appellant: Sri MV Prasad, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 147Section 148Section 148A

250 of the IT Act is bad in law as well as facts. 9 ITA.No.232/VIZ./2025 2. On the facts and in the circumstances of the case, the learned CIT(A) erred in dismissing the appeal on the ground that the appellant failed to pay advance tax u/s.208 of the I.T. Act is vague and incorrect