VIKAS KUMAR,HAZARIBAGH vs. ITO, WARD 2(1), HAZARIBAGH

ITA 311/RAN/2025Status: DisposedITAT Ranchi20 April 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A(b) did not provide the mandatory seven clear days for the assessee to respond. Consequently, the reassessment order and the penalty order were quashed.

What were the facts?

The assessee's case was reopened under Section 147, and an addition was made under Section 69A. The CIT(A) dismissed the assessee's appeal. The assessee appealed to the ITAT, challenging the validity of the notice issued under Section 148A(b) for providing insufficient clear days for response.

What were the issues?

Whether the notice issued under Section 148A(b) was valid when it failed to provide the statutory minimum of seven clear days for the assessee to respond.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A,Section 148A(b),Section 271AAC1

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, – RANCHI BENCH

Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay

Per Sonjoy Sarma, Judicial Member:

These two appeals ITA Nos.311/Ran/2025 & 312/Ran/2025 are filed by the same assessee. Since the issues involve in both the appeals are common except for variation in figure and assessment order, they were heard together and are being disposed of by this consolidated order. Both the appeals are arising out of two separate orders passed by the Ld. CIT(A) dated 25.08.2025. ITA No.311/Ran/2025 arises against the assessment order passed u/s 147 r.w.s 144 of the Act, whereas ITA No.312/Ran/2025 per

The order continues below.

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