RAM AWATAR BANKA,PURULIA vs. THE INCOME TAX OFFICER, WARD - 3(2), PURULIA, PURULIA

ITA 1783/KOL/2026Status: DisposedITAT Kolkata30 September 2026AY 2015-166 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Income Tax Act, 1961, dated 29.07.2022, for the Assessment Year 2015-16, was time-barred. The Tribunal relied on the Supreme Court's decision in Deepak Steel and Power Limited Vs Central Board of Direct Taxes, which cited a concession made by the Revenue in the case of Union of India and Ors. v. Rajeev Bansal. In that concession, the Revenue conceded that for the assessment year 2015-2016, all notices issued on or after April 1, 2021, would have to be dropped as they would not fall for completion during the period prescribed under the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Since the notice in the present case was dated 29.07.2022, it fell within the scope of this concession. Consequently, the Tribunal quashed the notice and set aside all subsequent proceedings. The appeal was allowed.

What were the facts?

The assessee, Ram Awatar Banka, filed an appeal against an order dated 15.01.2026 passed by the National Faceless Appeal Centre (NFAC), Delhi. The appeal was filed with a delay of 132 days, which was condoned. The assessment year in question is 2015-16. The assessee's representative argued that the notice issued under Section 148 of the Income Tax Act, 1961, dated 29.07.2022, was barred by limitation. The Assessing Officer had issued the notice under Section 148 and passed an order under Section 148A(b) on the same date, 29.07.2022. The Revenue did not raise any objection to the assessee's contention.

What were the issues?

1. Whether the notice issued under Section 148 of the Income Tax Act, 1961, dated 29.07.2022, for the Assessment Year 2015-16, is barred by limitation, thereby rendering it invalid? Assessee's Contention: The assessee argued that the notice issued under Section 148 dated 29.07.2022 is barred by limitation, relying on the Apex Court judgment in the case of Rajeev Bansal. The assessee contended that the notice was issued after the period prescribed for completion of assessment under the Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Revenue's Contention: The Revenue did not raise any objection to the assessee's submission regarding the limitation of the notice.

Which sections of the Income-tax Act were involved?

Section 148,Section 148A(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey

Per Pradip Kumar Choubey, Judicial Member:

This appeal filed by the assessee is directed against the order dated 15.01.2026 of the Office of the National Faceless Appeal Centre (NFAC), Delhi passed under Section 147 of the Assessment Year 2017-18 of the Income-Tax Act, 1961 (hereinafter referred to as “the Act”).

2.

It appears that appeal has been filed after a delay of 132 days. COD has been filed. Considering t

The order continues below.

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