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 आयकरअपीलसं./I.T.A. No.144/Hyd/2025 ((cid:467)नधा(cid:91)रणवष/(cid:91) Assessment Year: 2019-20)

Venkata Rama Krishnam Raju VS. Deputy Commissioner of Income Chintalapati, Tax, Circle-8(1), PAN:AFKPC3305H Hyderabad.

(अपीलाथ(cid:568)/ Appellant) ((cid:292)×यथ(cid:568)/ Respondent)

: Shri KA Sai Prasad, CA &

करदाताका(cid:292)(cid:467)त(cid:467)न(cid:876)ध×व/

CA P. Yashodhan Assessee Represented by : Shri Waseem UR Rehman, राजèवका(cid:292)(cid:467)त(cid:467)न(cid:876)ध×व/

Sr. AR Department Represented by : 04/12/2025 सुनवाईसमाÜतहोनेक(cid:551)(cid:467)त(cid:876)थ/

Date of Conclusion of Hearing : 10/12/2025 घोषणा क(cid:551) तार(cid:547)ख/

Date of Pronouncement ORDER PER RAVISH SOOD, JM:

The present appeal filed by the assessee is directed against the order passed by the CIT(Appeals) dated 07/11/2024, which in turn arises from the order passed by the AO under Section 147 r.w.s.144B, dat