MEENA THAKUR,SUNDARGARH vs. INCOME TAX OFFICER WARD-3, ROURKELA, ROURKELA

ITA 633/CTK/2026Status: DisposedITAT Cuttack30 September 2026AY 2020-215 pages
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What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148A(b) of the Income Tax Act, 1961, was indeed invalid. A perusal of the facts revealed that the notice was dated March 14, 2024, and required compliance by March 21, 2024. This did not provide the statutory seven days' clear time to the assessee. The Tribunal found support for this view in the decision of the Hon'ble Jharkhand High Court in the case of Satish Kumar (W.P (T) No.2640 of 2023 dated 28.08.2023). Consequently, following the precedent set by the Jharkhand High Court, the Tribunal quashed the notice issued under Section 148A of the Act. As the assessment order was based on this invalid notice, it also stood quashed. The appeal of the assessee was allowed.

What were the facts?

The assessee, Meena Thakur, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Cuttack Bench, against the order of the NFAC, Delhi for the assessment year 2020-21. The appeal was delayed by 11 days, which the Tribunal condoned. The core of the dispute revolved around a notice issued under Section 148A(b) of the Income Tax Act, 1961. The assessee contended that this notice, dated March 14, 2024, with a compliance date of March 21, 2024, did not provide the mandatory seven days' clear time as required by law. The revenue, represented by the Sr. DR, supported the order of the NFAC.

What were the issues?

1. Whether the notice issued under Section 148A(b) of the Income Tax Act, 1961, is invalid for not providing the statutory seven days' clear time for compliance? (Question of law) Assessee's contention: The assessee argued that the notice issued under Section 148A(b) on March 14, 2024, requiring compliance by March 21, 2024, was invalid because it failed to provide the statutory seven days' clear time. Consequently, all subsequent proceedings, including the assessment order, were also invalid. The assessee relied on the principle that procedural defects can vitiate the entire process. Revenue's contention: The revenue's representative vehemently supported the order of the NFAC, implying that the notice and subsequent proceedings were valid.

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: SHRI GEORGE MATHAN & SHRI GOPALAN GURUSAMY

Hearing: 30/09/2026Pronounced: 30/09/2026

Per Bench: This is an appeal filed by the assessee against the order of the NFAC, DELHI [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2020-21/10501124 dated 11.03.2026 for the assessment year 2020-21. 2. Shri P. K. Mishra, AR appeared on behalf of the assessee and Shri Vijay Singh, Sr. D.R. represented on behalf of the revenue.

3.

The appeal of the assessee is delayed by 11 days. In this regard, the assessee has filed a petition for condonation of delay

2 stating sufficient reasons for the delay. Considering the co

The order continues below.

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