JEMAMANI MOHANTA,PATPUR, CHITRADA, DIST-MAYURBHANJ vs. ITO, WARD-1, BARIPADA, BARIPADA

ITA 473/CTK/2026Status: DisposedITAT Cuttack29 May 2026AY 2018-194 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A was invalid as it did not grant the statutory 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 mandatory 7 days' compliance time.

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, CUTTACK BENCH CUTTACK

Before: S/SHRI GEORGE MATHAN & 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 29/10/2024 for the assessment year 2018-19. 2. Shri Somnath Sahu, ld AR appeared for the assessee and Shri Vijaya Singh, ld Sr DR appeared for the revenue.

3.

At the outset, ld AR invited our attention to the notice issued u/s.148A of the Act dated 8.3.2022, which reads as under:

2 आयकर अपील सं/ITA No. 473/CTK/2026 (निर्धारण

The order continues below.

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