IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.1239/Bang/2024 Assessment Year: 2016-17 The Income Tax Officer, Vs. Konda Devasenamma, Ward – 5(1)(1), # 518, CMH Road, Bengaluru Indiranagar – 560 038.

Bangalore – 560 095.

PAN – AAKPW 6634 L APPELLANT RESPONDENT ITA No.2603/Bang/2024 Assessment Year: 2016-17 Konda Devasenamma, Vs. The Income Tax Officer, # 518, CMH Road, Ward – 5(1)(1), Indiranagar – 560 038. Bengaluru.

Bangalore – 560 095.

PAN – AAKPW 6634 L APPELLANT RESPONDENT Assessee by : Shri S Annamalai, Advocate Revenue by : Shri Balusamy N, JCIT (DR) Date of hearing : 13.08.2025 Date of Pronouncement : 09.10.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

These are cross appeals filed by the assessee and the revenue.

The appeals are directed against the order of the learned CIT(A), Bangalore, for the assessment year 2016-17.

First, we take up assessee’s appeal bearing ITA No.

603/Bang/2024.

2. The assessee, vide letter dated 28.12.2024, has raised additional grounds of appeal challenging the validity of the assessment. The assessee, inter-alia, contends that the notice is