PRATHMIC KRISHI SHAKH SAHAYOG SAMITEE LIMITED KESHWARI,GIRIDIH vs. ITO, GIRIDIH

Shri Devesh Poddar, ld AR appeared for the assessee and Shri Sandipan Khan, ld Sr DR appeared for the revenue.

At the outset, ld AR invited our attention to the notice issued u/s.148A(b) of the Act dated 28.2.2023, which reads as under:

It was submitted by the ld. AR that the ld. CIT(A) dismissed the appeal of the assessee without considering the fact that the notice issued u/s 148A(b) did not provide the required 7 days’ time. It was the submission that the notice u/s 148A(b) is dated 28.02.2023 and in the notice itself, it was directed to the assessee to comply by 7.3.2023, hence statutory 7 days’ time has not been provided to the assessee. It was the submission that the notice issued u/s 148A is invalid and consequent proceedings are also invalid.

In reply, the ld. Sr.DR vehemently supported the order of the ld. CIT(A) and the AO.

We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the notice u/s 148A (b)was issued on 28.02.2023 and in the notice it was directed to the assessee to comply by 07.03.2023. Hence, statutory 7 days’ time has not been provided to the assessee. Therefore, notice issued u/s 148A(b) itself is found to be invalid. This view of ours is supported by the decision of the Hon’ble Jharkhand High Court in the case of Satish Kumar in W.P (T) No.2640 of 2023 dated 28.08.2023. This being so, and respectfully following the decision of the Hon’ble Jharkhand High Court in the case of Satish Kumar referred to supra, the notice issued u/s 148A(b) of the Act is held to be invalid and consequently is quashed and the assessment order based on the invalid notice also stands quashed.

In the result, the appeal of the assessee is allowed.