PIA GUPTA,SONARI vs. ITO , C.H.AREA , JAMSHEDPUR

ITA 397/RAN/2025Status: DisposedITAT Ranchi06 July 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the notice under Section 148A was indeed invalid as it failed to provide the mandatory 7 days' time for compliance. Consequently, the assessment order based on this invalid notice was also quashed.

What were the facts?

The assessee contended that the notice issued under Section 148A of the Income Tax Act did not provide the statutory 7 days' time for compliance. The notice was issued on March 15, 2022, with a compliance date of March 22, 2022.

What were the issues?

Whether a notice issued under Section 148A of the Income Tax Act is invalid if it does not provide the statutory 7 days' time for compliance.

Which sections of the Income-tax Act were involved?

Section 148A

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 Sharwan Jha, AR
For Respondent: Shri Sandipan Khan, Sr. DR
Hearing: 06.07.2026Pronounced: 06.07.2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, Delhi [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2017-18/10292595 dated 25.07.2025 for the assessment year 2018-19. 2. Shri Sharwan Jha, AR represented on behalf of the assessee and Shri Sandipan Khan, Sr. DR represented on behalf of the revenue.

3.

At the outset, the ld. AR drew our attention to the notice issued u/s 148A of the Act dated 15.03.2022 and date of compliance was fixed on 22.03.2022, which is mentioned in the order u/s 148A(d) issued by ITO, Ward-1(1), Jamshedpur, which reads as under:

2

4.

It was submitted by the ld. AR that the ld. CIT(A) dismissed the appeal o

The order continues below.

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