IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.915 /Bang/2024 Assessment Year: 2016-17 Anilkumar Anthony Krishna Murthy, Vs. The Pr. Commissioner of No.315, Anil Farm, Bogadi Gaddige Income Tax (Central), Road, Maratikyathana Halli, Bengaluru.

Jayapura Halli, Jayapura Hobli, Bengaluru – 570 026.

PAN – AFKPK 4793 H APPELLANT RESPONDENT Assessee by : Shri Ravishankar SV, Advocate Revenue by : Shri Shivanand H Kalakeri, CIT (DR)

Date of hearing : 05.08.2025 Date of Pronouncement : 09.10.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This appeal is directed against the order passed by the ld.

Principal Commissioner of Income Tax under section 263 of the Income Tax Act, 1961 for the assessment year 2016-17 holding the assessment as erroneous in so far prejudicial to the interest of Revenue.

2. The Principal Commissioner examined the assessment records. He found that the Assessing Officer had not properly verified certain issues. He received a proposal from the Assessing Officer pointing out the errors in the assessment. Based on this proposal, the Commissioner issued a notice und