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Case Law Details

Case Name : Venkata Ramanamma Sakamuri Vs ITO (ITAT Hyderabad)
Related Assessment Year : 2019-20
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Venkata Ramanamma Sakamuri Vs ITO (ITAT Hyderabad)

Reassessment Declared Void Ab Initio: ITAT Hyderabad Holds JAO Had No Authority to Issue Notices under Sections 148A and 148 Post–Notification 18/2022

The ITAT Hyderabad held that the reassessment framed for AY 2019–20 was invalid and void ab initio because the Jurisdictional Assessing Officer (ITO, Ward-1, Nellore), rather than the Faceless Assessing Officer (FAO)Please become a Premium member. If you are already a Premium member, login here to access the full content.

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Experienced professional with over 3 years of Post qualification experience in handling Assessments, dealing CIT(A) and ITAT Appeals. View Full Profile

My Published Posts

Telangana HC Quashes Section 148 Unsigned Reassessment Notice ITAT Hyderabad Dropped Penalties When Compliance Made Before Assessment Ends ₹3.49 Cr Cash Seizure Backed by Cash Book & Debtor Realisations: ITAT Deletes Sec 69A Addition Addition under Section 69 Cannot Be Based on Unsigned, Unacted Agreement Penalty u/s 271(1)(c) Not Leviable Where Survey Disclosure Is Declared in Return & Accepted View More Published Posts

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