FARMAN SK,MALDA vs. I.T.O., WARD - 3(1), MALDA

ITA 3001/KOL/2025Status: DisposedITAT Kolkata06 October 2026AY 2020-202110 pages
AI SummaryAllowed

What were the facts?

The assessee, Farman Sk, filed a return of income for AY 2020-21 declaring ₹10,09,007. The Assessing Officer (AO) reopened the assessment by issuing a notice under Section 148 on March 29, 2024, requiring the assessee to furnish a return within 30 days. The assessee did not comply. A notice under Section 142(1) was also issued and not complied with. The AO completed an ex-parte assessment under Section 147 read with Section 144/144B, making an addition of ₹10,84,00,788 on account of unexplained cash deposits under Section 69A. The CIT(A) restored the issue to the AO. The assessee appealed to the ITAT.

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 148 of the Act dated March 29, 2024, allowing only 30 days for furnishing the return of income, is invalid and a nullity in the eyes of law. The Tribunal noted that the mandatory period for furnishing the return should be 60 days. The assessment framed consequent to this invalid notice is also considered null and void. The Tribunal relied on the decision of its co-ordinate bench in M/s Blackstone Overseas Pvt. ltd. Vs. ITO, which followed the decisions of the Hon'ble Karnataka High Court in Panjos Builders (P.) Ltd. Vs. Income-tax Officer and the Bombay High Court in Mukesh J. Ruparel v. ITO. These decisions held that a notice under Section 148A(b) prescribing less than the mandatory seven days is invalid, and consequently, the subsequent assessment orders are also invalid. Since the facts were materially the same, the Tribunal quashed the notice issued under Section 148 and the consequent assessment framed by the AO. The appeal of the assessee was allowed.

What were the issues?

1. Whether the notice issued under Section 148 of the Income-tax Act, 1961, dated March 29, 2024, is invalid, rendering the consequential assessment framed under Section 147 read with Section 144/144B of the Act null and void? (Question of law and fact, concerning Section 148, Section 147, Section 144, Section 144B). Assessee's contentions: The assessment is invalid because the notice under Section 148 allowed only 30 days for furnishing the return, which is incorrect as 60 days should be allowed. The assessment framed based on such a notice is therefore invalid and should be quashed. Relied on: M/s Blackstone Overseas Pvt. ltd. Vs. ITO (ITA Nos. 2026 & 2027/KOL/2025). Revenue's contentions: The assessee did not cooperate in the assessment proceedings and failed to file the return or reply to notices. Therefore, the CIT(A)'s order restoring the issue to the AO should be upheld.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144,Section 144B,Section 69A,Section 142(1),Section 133(6),Section 148A(b),Section 148A(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

For Appellant: Shri Sunil Surana, AR
For Respondent: Shri Raman Garg, DR
Hearing: 11.08.2026Pronounced: 06.10.2026

Per Rajesh Kumar, AM:

This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 21.11.2025 for the AY 2020-21. 2. The only issue raised by the assessee in the ground no.1 is against the validity of notice issued u/s 148 of the Act rendering the consequential assessment framed u/s 147 read with section 144/144B of the Income-tax Act, 1961 (the Act) as nullity and invalid. Farman Sk; A.Y. 2020-21

3.

The facts in brief are that the assessee filed the return of income declaring total income at ₹10,09,007/-. Thereafter the case of the assessee was reopened by issuing notice u/s 148 dated 29.03.2024, re

The order continues below.

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