आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad (cid:302)ी रवीश सूद, माननीय Ûया(cid:467)यक सदèय एवं (cid:302)ी मधुसूदन साव(cid:875)डया, माननीय लेखा सदèय SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आ.अपी.सं /ITA No.143/Hyd/2025 ((cid:467)नधा(cid:91)रण वष(cid:91)/Assessment Year: 2018-19)

Venkata Rama Krishnam Raju Vs. DCIT, Chintalapati, Circle-8(1), Hyderabad. Hyderabad.

PAN: AFKPC3305H (Appellant) (Respondent)

Shri KA Sai Prasad, CA (cid:467)नधा(cid:91)(cid:464)रती (cid:622)वारा/Assessee by:

& CA P Yashodhan राजè व (cid:622)वारा/Revenue by:

Shri Waseem UR Rehman, Sr.AR

04/12/2025 सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing:

10/12/2025 घोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement: आदेश / ORDER PER. RAVISH SOOD, JM :

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals), National Faceless Appeal Centre, Delhi dated 07/11/2024, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under Section 147 r.w.s. 144B of the Income Tax Act, 1961 (for short, “Act”) dated 20.03.2024, for the Asses