SHANKAR LAL AGRAWAL, RAIPUR, RAIPUR vs. ITO, WARD-1(2), RAIPUR, RAIPUR

ITA 641/RPR/2026Status: DisposedITAT Raipur17 September 2026AY 2018-1914 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A(b) was void ab initio as it did not provide the mandatory minimum of seven clear days for the assessee to respond. Consequently, all subsequent proceedings were deemed a nullity.

What were the facts?

The assessee received a notice under Section 148A(b) of the Income Tax Act, 1961, on March 19, 2022, with a compliance date of March 22, 2022. This provided only two clear days for response, falling short of the mandatory seven days.

What were the issues?

Whether the notice issued under Section 148A(b) provided the mandatory minimum seven clear days for compliance, and the validity of subsequent proceedings if this condition was not met.

Which sections of the Income-tax Act were involved?

Section 148A(b)

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 R.B Doshi, CA
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 01.07.2026 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

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 19.03.2022 does not provide mandato

The order continues below.

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