DIPLU KUMAR,DEOGARH vs. ITO WARD 3(1), DEOGHAR

ITA 243/RAN/2026Status: DisposedITAT Ranchi10 July 2026AY 2018-20195 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A(b) was invalid as it provided less than the statutorily required seven clear days for compliance. Consequently, the notice and all subsequent assessment proceedings were quashed.

What were the facts?

The assessee filed an appeal against an order of the NFAC. The assessee raised an additional ground challenging the validity of the notice issued under Section 148A(b) for providing less than the mandatory seven days for compliance.

What were the issues?

Whether a notice issued under Section 148A(b) providing less than seven clear days for compliance is invalid. Whether consequential assessment proceedings are nullified if the initial notice is bad in law.

Which sections of the Income-tax Act were involved?

Section 148A(b)

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 Sandipan Khan, Sr.DR
Hearing: 10/07/2026Pronounced: 10/07/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi in Appeal No. NFAC/2017-18/10232103 dated 10/03/2026 for the A.Y. 2018-19. 2. Shri Devesh Poddar, ld. AR is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue.

3.

The ld. AR has placed on record an additional ground of appeal, which reads as under: "For that the show notice U/s 148A(b) dated 14/03/2022 was invalid and thus the proceedings initiated thereby deserves to be quashed. As per the notice dated 14/03/2022 compliance was sought for on or before 21/03/2022, whereas, as per the provisions of l

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(b)

All 524 judgments and leading authorities on Section 148A(b) →

Latest GST High Court judgments

Search GST case law →