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
reassessment proceedings are liable to be quashed.
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N. Veerabrahmam
2. The notice dt.04.04.2022 issued u/s 148 of the Act is invalid as the same was issued by the JAO but not the FAO, in contravention of the provisions of S.151A of the Act and hence the notice is liable to be quashed as invalid.
3. The notice dt.04.04.2022 issued
