AGARWAL METCOM PRIVATE LIMITED, JAMSHEDPUR,JAMSHEDPUR vs. ACIT/DCIT, CENTRAL CIRCLE, JAMSHEDPUR, JAMSHEDPUR

ITA 246/RAN/2026Status: DisposedITAT Ranchi29 July 2026AY 2018-1911 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 requisite seven days for compliance. Consequently, the reassessment order passed under Section 147 was also deemed invalid, rendering the subsequent Section 263 revisionary proceedings invalid.

What were the facts?

The assessee's appeal challenges an order passed under Section 263 of the Income Tax Act, 1961. The primary contention is that the initial reassessment order, passed under Section 147, is void due to a defective notice issued under Section 148A(b). The notice provided less than the mandatory seven days for compliance.

What were the issues?

Whether a reassessment order is void if the notice under Section 148A(b) fails to provide the minimum seven-day compliance period. Whether revisionary proceedings under Section 263 are valid if based on a void reassessment order.

Which sections of the Income-tax Act were involved?

Section 148A,Section 147,Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri H. Robindro Singh, CIT-DR
Hearing: 29/07/2026Pronounced: 29/07/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order passed under Section 263 of the Income Tax Act, 1961 (in short, the Act) by the ld. PCIT(Central), Patna at Ranchi dated 31/03/2026 for the A.Y. 2018-19. 2. Shri Devesh Poddar, ld AR appeared for the assessee and H. Robindro Singh, ld. CIT-DR appeared for the revenue.

3.

The ld. Authorised Representative has filed additional legal grounds of appeal which reads as follows: "1) For that the initial assessment order passed U/s 147 dated 31/03/2024 is itself void and as such, the impugned order U/s 263 passed on such invalid order has no legs to stand. 2) For that the original assessment order p

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 →