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

In the result, appeal of the assessee is allowed

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

rectification u/s 154 of the Act. 4. Without prejudice to Ground no. 2 and 3, the learned Commissioner of Income Tax (Appeals) ought to have quashed the notice issued u/s 148 of the Act as invalid and ought to have quashed the consequent reassessment proceedings as void -ab- initio. 5. Without prejudice to Ground no.2

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

reassessment proceedings u/s 148 for AY 2015-16 after the limitation date of 01-04-2021, as conceded by the Revenue before the Hon'ble Supreme Court of India in the case of Rajeev Bansal (supra) and hence the same is in violation of the provisions of the Income Tax Act, 1961, which is time-barred and liable

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

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

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

reassessment and the same was initiated by notice u/s 148 of the Act issued on 03.04.2022. 2. The above mentioned notice dt.03.04.2022 issued u/s 148 is invalid for the following reasons: a) Firstly, the impugned assessment year is A.Y.2015-2016 and the notice u/s 148 was issued on 03.04.2022 which falls after expiry of 6 years from

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.468/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Sai Sri Anusha Valluru 62-8, Flat No. 201 Kesava Residency Netaji Street, Patamata Vijayawada [Pan: Ahopv5451H] Vs. Dcit – Circle-2(1) C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh आयकर अपीलसं./I.T.A.No.469/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Jagan Mohan Rao Valluru Vs. Dcit – Circle-2(1) 63-1-3, Ramalayam Street Patamatalanka Vijayawada – 520010 Andhra Pradesh [Pan: Ahopv4864A] C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri C. Subrahmanyam, Ca : Shri D. Hema Bhupal, Sr.Dr : 16.02.2026 : 27.02.2026 Per Ravish Sood, Jm: आदेश /Order

U/S 143(3) r.w.s. 147 of the IT Act, by the Deputy Commissioner of Income Tax, Circle-2, Vijayawada, dt 28.12.2016, is erroneous, bad in law, and liable to be quashed. 2. That the Learned CIT(A) erred in passing an ex-parte order without granting sufficient and proper opportunity of being heard to the appellant, thereby violating

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.468/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Sai Sri Anusha Valluru 62-8, Flat No. 201 Kesava Residency Netaji Street, Patamata Vijayawada [Pan: Ahopv5451H] Vs. Dcit – Circle-2(1) C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh आयकर अपीलसं./I.T.A.No.469/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Jagan Mohan Rao Valluru Vs. Dcit – Circle-2(1) 63-1-3, Ramalayam Street Patamatalanka Vijayawada – 520010 Andhra Pradesh [Pan: Ahopv4864A] C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri C. Subrahmanyam, Ca : Shri D. Hema Bhupal, Sr.Dr : 16.02.2026 : 27.02.2026 Per Ravish Sood, Jm: आदेश /Order

U/S 143(3) r.w.s. 147 of the IT Act, by the Deputy Commissioner of Income Tax, Circle-2, Vijayawada, dt 28.12.2016, is erroneous, bad in law, and liable to be quashed. 2. That the Learned CIT(A) erred in passing an ex-parte order without granting sufficient and proper opportunity of being heard to the appellant, thereby violating

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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

Bench: Shri Ravish Sood, Hon’Ble

reassessment proceedings as void ab inito in as much as the notice was issued by the Jurisdictional Assessing Officer (JAO) as against the Faceless Assessing Officer (FAO). 4. Without prejudice to Ground no 2 and 3, the learned Commissioner of Income Tax (appeals) is not justified in sustaining the addition of Rs.39,37,000 made u/s

HOTEL SELECTION GRAND,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.741/Viz/2025 (निर्धारण वर्ष / Assessment Year:2016-17) Hotel Selection Grand Gollagundam Centre K.N. Road Tadepalligudem-534101 Andhra Pradesh [Pan: Aakfh0778C] Vs. Income Tax Officer, Ward -1 Aayakar Bhavan, 2-1-56/1 Opp. Punjab National Bank K.N.Road, Tadepalligudem – 534101 Andhra Pradesh करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement Per Ravish Sood, Jm: : Shri I. Kama Sastry, Ca : Sri K.Prasad, Sr.Dr : 12.02.2026 : 18.02.2026 आदेश /Order The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 24.10.2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short "A.O”) Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (For Short, "The Act"), Dated 06.01.2025 For The Assessment Year 2016-17. The Assessee Firm Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us: "1. The Notice Under Section 148 Issued On 18.04.20232 For The

U/s 148 is based on D.V.O. report which is on a invalid reference made by the Assessing Officer having not been made during the course of any proceedings pending as on date of reference i.e., 11-07-2019. 5. The show cause notice under section 148A(b) dated 24.03.2023 with the prior approval of PCCIT, AP & Telangana, is invalid