SHAIKH SAIDQUE HAJI SHAIKH TAHER,NAGPUR vs. INCOME TAX OFFICER WARD 4(3), NAGPUR, NAGPUR

ITA 345/NAG/2026Status: DisposedITAT Nagpur11 September 2026AY 2019-205 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that providing less than seven days to reply to a notice under Section 148A(b) is a violation of mandatory provisions. Consequently, the reassessment proceedings were deemed void ab initio, and the penalty was deleted as it was dependent on the addition.

What were the facts?

The assessee challenged reassessment proceedings and a penalty order. The primary contention was that the notice issued under Section 148A(b) of the Income Tax Act provided less than the mandatory seven days for the assessee to reply.

What were the issues?

Whether reassessment proceedings are invalid if the notice under Section 148A(b) gives less than seven days for reply. Whether a penalty levied under Section 271AAC(1) is sustainable if the underlying addition is deleted.

Which sections of the Income-tax Act were involved?

Section 147,Section 148A(b),Section 271AAC(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR SMC BENCH, NAGPUR

Before: SHRI MANISH BORAD

For Appellant: Shri K.P. Dewani, Advocate
For Respondent: Shri Abhay Shende, Sr.DR
Hearing: 08/09/2026Pronounced: 11/09/2026

These appeal by the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Appeals)/ NFAC, Delhi (for short, “CIT(A)”) evenly dated 27.02.2026 passed u/sec. 250 of the Income Tax Act, 1961 (for short, “Act”) which are arising out of assessment order dated 29.01.2024 passed u/sec. 147 of the Act and penalty order dated 12.07.2024 passed u/sec. 271AAC(1 for the Assessment Year (A.Y.) 2019-20. 2. In ITA No.342/NAG/2026, assessee apart from raising ground challenging the addition of Rs. 29,67,100/- u/sec. 69, also raised legal grounds challenging the validity of proceedings u/sec. 148 of the Act on the ground that less than 07 days time was given for reply

The order continues below.

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