आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1697/Hyd/2025 Assessment Year 2016-2017 Somineni Vijayalakshmi, The Income Tax Officer, vs.

Ward-11(1), Hyderabad – 500 055.

Hyderabad.

PAN AHTPV9907H (Appellant) (Respondent)

CA CS Subrahmanyam and िनधा१ौरती (cid:554)ारा /Assessee by:

Sri V Siva Kumar, Advocate राज(cid:830) व (cid:554)ारा /Revenue by: Sri Ashutosh Pradhan, Sr. AR सुनवाई की तारीख/Date of hearing: 10.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 15.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2016-2017.

2. The assessee has raised the following grounds of appeal:

1. “The order of the Commissioner of Income-tax (Appeals), NFAC (CIT(A)) is erroneous on law and on facts of the case.

2. The Assessing Officer erred in making re-assessment u/s 147, basing on notices u/s 148A and 148 issued by the jurisdictional Assessing Officer, since, such