SANTOSH MAHALIK,BHADRAK vs. INCOME TAX OFFICER WARD, BHADRAK, BHADRAK

ITA 175/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2019-206 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A was invalid as it did not 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's appeal was dismissed by the CIT(A). 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.

What were the issues?

Whether a notice issued under Section 148A of the Income Tax Act is invalid if it fails to 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, “HYBRID COURT AT CUTTACK”

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMARBEFORE SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 29/05/2026Pronounced: 29/05/2026

Per Bench: This is an appeal filed by the assessee against the order passed by the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi order dated 27/11/2025 in appeal no.NFAC/2018-19/10356081 for the assessment year 2019-20. 2. Shri P. K. Mishra, AR represented on behalf of the assessee and Shri Vijay Singh, 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 15.03.2023 and date of compli

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 →