KAIZEN MOTOVENTURES PRIVATE LIMITED, RAIPUR,RAIPUR vs. ACIT-1(1), RAIPUR, RAIPUR
Facts
The assessee's appeal concerns the validity of a notice issued under Section 148A(b) of the Income Tax Act, 1961. The notice provided only 6 clear days for response, falling short of the mandatory 7 days.
Held
The Tribunal held that the notice issued under Section 148A(b) was invalid and void ab initio because it did not provide the mandatory minimum of 7 clear days for the assessee's response. Consequently, the assessment order based on this notice was quashed.
Key Issues
Whether a notice issued under Section 148A(b) providing less than 7 clear days for response is valid. Whether an assessment order based on such an invalid notice is sustainable.
Sections Cited
Section 148A(b)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH “DB”, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.03.2026 for the assessment year 2019-20 as per the grounds of appeal on record.
The contention in law assailed by the Ld. Counsel for the assessee is that notice u/s.148A(b) of the Income Tax Act, 1961 (for short ‘the Act’), dated 03.03.2023 does not provide mandatory clear
The order continues below.
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