AKBAL ZULLUR RAHMAN,AT/PO-JHUMPURA, DIST-KENDUJHAR vs. ITO, WARD KEONJHAR, KEONJHAR

ITA 688/CTK/2026Status: DisposedITAT Cuttack10 September 2026AY 2020-214 pages
AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that the notice issued under Section 148A(b) was invalid as it did not provide the mandatory 7 days' clear time for compliance. Consequently, the assessment order based on this invalid notice was also quashed.

What were the facts?

The assessee's appeal was delayed by 252 days, which was condoned by the tribunal. The core issue was a notice issued under Section 148A(b) of the Income Tax Act, which provided less than the statutory 7 days for compliance.

What were the issues?

Whether a notice issued under Section 148A(b) providing less than the statutory 7 days for compliance is invalid, and if so, whether subsequent proceedings are vitiated.

Which sections of the Income-tax Act were involved?

Section 148A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 10/09/2026Pronounced: 10/09/2026

Per George Mathan, JM: This is an appeal filed by the assessee against the order of the CIT(A), NFAC [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2019-20/10427234 dated 18.08.2025 for the assessment year 2020-21. 2. Shri Somnath Sahoo, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 252 days. In this regard, the assessee has filed a petition for condonation of delay stating sufficient reasons for the delay. Considering the contents of

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 148A

All 3,543 judgments and leading authorities on Section 148A →

Recent GST High Court judgments

Search GST case law →