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

U/S 143(3) r.w.s. 147 of the IT Act,\nby the Deputy Commissioner of Income Tax, Circle-2, Vijayawada, dt\n28.12.2016, is erroneous, bad in law, and liable to be quashed.\n2.\nThat the Learned CIT(A) erred in passing an ex-parte order without\ngranting sufficient and proper opportunity of being heard to the appellant,\nthereby violating the principles

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

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

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

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

U/s 148 is based on D.V.O. report which is on a\ninvalid reference made by the Assessing Officer having not been\nmade during the course of any proceedings pending as on date of\nreference i.e., 11-07-2019.\n5. The show cause notice under section 148A(b) dated 24.03.2023 with\nthe prior approval of PCCIT, AP & Telangana, is invalid

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

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 to 4, the learned Commissioner of Income

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

reassessment proceedings u/s.147 were initiated by issue of notice u/s 148 on 26.03.2021 for the A.Y.2015-16, 2016-17 and 2014-15 on the reason that the assessee trust does not have registration u/s 12A during the impugned assessment years. There is merit in the argument of the Ld.AR that the action of the Ld.AO is barred by the third proviso

VISWAMANAVA SAMAIKYATA SAMSAT,GUNTUR vs. INCOME TAX OFFICER(EXEMPTIONS), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 278/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2014-15) M/S. Viswamanava Samikyata Vs. Income Tax Officer Samsat, Guntur. (Exemptions), Pan: Aaatv 1597 P Guntur. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Advocate प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 02/04/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R

147 of the Income Tax Act, 1961 [the Act] for the AY 2014-15. 2. Briefly stated the facts of the case are that the assessee is a charitable trust registered U/s. 12A of the Act. The assessee filed its return of income for the AY 2014-15 on 14/08/2014 admitting total income at NIL. The scrutiny assessment U/s