Itta/156/2014 Of Commissioner Of Income Tax-Iii v. N Surya Prakash Rao

IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR INCOME TAX APPELLATE TRIBUNAL APPEAL NO.156 OF 2014 DATED:6.3.2014 Between: Commissioner of Income Tax –IIIIT Towers, A.C. GuardsHyderabad … Appellant And Shri N. Surya Prakash Rao … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTISENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. NO.156 OF 2014 JUDGMENT:(per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta) We have heard Sri B. Narasimha Sarma, learned counsel for theappellant and gone through the impugned judgment and order of thelearned Tribunal. After perusing the records placed before it the learned Tribunalfound that the reasons for reopening of the assessment under Section148 read with Section 147 of the Income Tax Act, 1961, were notcommunicated to the assessee before passing the assessment order. In view of the fact finding, we think that the decision of the Tribunal isabsolutely correct and we don not want to interfere with the same. The appeal is therefore dismissed. There will be no order as tocosts. ________________________ K.J. SENGUPTA, CJ _______________________ SANJAY KUMAR, J 6.3.2014bnr