SRI . AEMALA VENKATESWARA RAO,,GUNTUR vs. THE ITO,, GUNTUR

In the result appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.227/Viz/2017 (ननधधारण वर्ा/ Assessment Year:2007-08) Sri Aemala Venkateswara Rao Vs. Income Tax Officer Asst.In The Name Of Ward-2(1) Aemala Nirmala Devi Guntur L/R Of Sri Aemala Venkateswara Rao 5-93-39; 6/13 Brodipet Guntur [Pan :Aespa0834Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Kameswara Rao, Ar प्रत्यधथी की ओर से/ Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03 .03.2019

u/s 148 was issued in the name of the dead person. In response to the notice issued by the AO, the wife of the deceased had intimated the death of the assessee. However, no effort was made by the AO to bring the legal heir on record, instead, the AO proceeded to complete the assessment in the name

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

u/s 148, but assessee has participated in reassessment proceedings, such assessment is valid. Similarly Hon’ble Allahabad High Court in the case of CIT, Aligarh Vs. Shyam Cold Storage (31 taxmann.com 358) held that having participated in the reassessment proceedings without raising any objection, the assessment held to be valid. For the sake of clarity and convenience we extract

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

u/s 148, but assessee has participated in reassessment proceedings, such assessment is valid. Similarly Hon’ble Allahabad High Court in the case of CIT, Aligarh Vs. Shyam Cold Storage (31 taxmann.com 358) held that having participated in the reassessment proceedings without raising any objection, the assessment held to be valid. For the sake of clarity and convenience we extract

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

u/s 148, but assessee has participated in reassessment proceedings, such assessment is valid. Similarly Hon’ble Allahabad High Court in the case of CIT, Aligarh Vs. Shyam Cold Storage (31 taxmann.com 358) held that having participated in the reassessment proceedings without raising any objection, the assessment held to be valid. For the sake of clarity and convenience we extract

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

u/s 148, but assessee has participated in reassessment proceedings, such assessment is valid. Similarly Hon’ble Allahabad High Court in the case of CIT, Aligarh Vs. Shyam Cold Storage (31 taxmann.com 358) held that having participated in the reassessment proceedings without raising any objection, the assessment held to be valid. For the sake of clarity and convenience we extract

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

u/s 148, but assessee has participated in reassessment proceedings, such assessment is valid. Similarly Hon’ble Allahabad High Court in the case of CIT, Aligarh Vs. Shyam Cold Storage (31 taxmann.com 358) held that having participated in the reassessment proceedings without raising any objection, the assessment held to be valid. For the sake of clarity and convenience we extract

M.RAGHURAMA RAJU L/R OF (LATE) M RADHA MOHAN RAJU,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(2), , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.529/Viz/2019 (ननधधारण वर्ा/Assessment Year:2007-08) M Raghurama Raju Vs Income Tax Officer L/R Of (Late) M.Radha Mohan Raju Ward-2(2) Flat No.306, Charan Castle Visakhapatnam Sairam Colony Madhurawada Visakhapatnam [Pan : Agxpm9324L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Smt U Mini Chandran, Dr सुनवधई की तधरीख / Date Of Hearing : 11.06.2020 घोर्णध की तधरीख/Date Of Pronouncement : 17.06.2020 आदेश /O R D E R Per Shri D.S.Sunder Singh: Delay: This Appeal Is Filed By The Legal Representative Of The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-1, Visakhapatnam In I.T.A.No.0111/2015-16/Ito,W-2(2),Vsp/2019-20 Dated 14.06.2019 For The Assessment Year (A.Y.)2007-08 With A Delay Of 3 Days.

u/s 148 was issued in the name of the dead person. In response to the notice issued by the AO, the wife of the deceased had intimated the death of the assessee. 7 I.T.A. No.529/Viz/2019 A.Y.2007-08 Shri M.Raghurama Raju, L/R of Late Shri M.Radha Mohan Raju, Visakhapatnam However, no effort was made by the AO to bring the legal heir

LATE DEVERASETTY VENKATA SUBBARAO LR D.RAVI KUMAR, ,GUNTUR vs. THE INCOME TAX OFFICER, WARD-1(3), , GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.339/Viz/2019 (ननधधारण वर्ा/Assessment Year:2008-09) Late Deverasetty Venkata Subba Rao Vs Income Tax Officer Lr D.Ravikumar Ward 1(3) 18-1-41, Sattenapalli Guntur Guntur [Pan : Asbpd9432C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 11.03.2020 घोर्णध की तधरीख/Date Of Pronouncement : 12.03.2020 आदेश /O R D E R

section 292BB of the Income Tax Act, 1961 (in short ‘Act’). 3. Brief facts of the case are that the in this case, the assessee filed the return of income for the A.Y.2008-09 on 09.11.2009 and the assessment was completed u/s 143(3) r.w.s. 147 of the Act on 31.03.2011. Subsequently, the assessment was completed u/s 143(3) r.w.s

VAKA GHANTA NAGESWARARAO,GUNTUR vs. INCOME TAX OFFICER, WARD - 1, TENALI

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

292B as was held in - Ramesh Gandhi v. DCIT (ITAT, Delhi) - Prakash Krishnavtar Bhardwaj v. ITO (Bom HC) - ABCAUS 4174 (2024) (07) ITAT-Kol 8.2 The validity can be challenged at any stage – SC in Kiran singh vs. Chaman Paswan (AIR 1954 SC 340) 9. Time barred assessment order: The Ld AO was not justified in passing the assessment order