RUPIN KHANDUJA, BILASPUR,BILASPUR vs. ITO, WARD-1(1), BILASPUR, BILASPUR

ITA 627/RPR/2026Status: DisposedITAT Raipur17 September 2026AY 2019-208 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that issuing a notice with a shorter period than prescribed under Section 148 is a jurisdictional defect, making the notice invalid. Consequently, all reassessment proceedings based on such an invalid notice are null and void.

What were the facts?

The assessee received a notice under Section 148 of the Income Tax Act, 1961, requiring them to furnish a return within 90 days from the date of issue. The assessee contended that this period was shorter than the mandatory three months from the end of the month of issue, as stipulated by the law.

What were the issues?

Whether a notice issued under Section 148 providing a shorter period than mandated by law for filing a return is a jurisdictional defect rendering the notice invalid.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri S.R Rao, Advocate &
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 17.09.2026Pronounced: 17.09.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 15.07.2026 for the assessment year 2019-20 as per the grounds of appeal on record.

2.

The contention in law raised by the assessee is as follows:

“1. In the facts and in the circumstances of the case and in law, the notice issued u/s. 148 of the Income Tax Act, 1961 dated 22.04.2024 is void ab in

The order continues below.

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