M/S MITTAL ALLOY CASTINGS CO., RAIGARH,RAIGARH vs. ACIT, CIRCLE-1(1), BILASPUR, BILASPUR

ITA 685/RPR/2026Status: HeardITAT Raipur12 October 2026AY 2018-199 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the show cause notice issued under Section 148A(b) of the Income Tax Act, 1961, was invalid and void ab initio. The Tribunal found that the notice dated March 21, 2022, requiring compliance by March 28, 2022, provided only 6 clear days, which is contrary to the statutory mandate of "not less than 7 days". Following the established interpretation by various judicial forums, including the Supreme Court in Pioneer Motors (Private) Ltd. vs. Municipal Council, Nagrecoil, and decisions of the Hon'ble Rajasthan High Court in Bijendra Singh vs. PCCIT and Hon'ble Karnataka High Court in PCCIT vs. Smt. Komarla Yogendra Keertana, the Tribunal reiterated that both the date of issuance and the date of compliance must be excluded when calculating the period. Since the notice failed to provide the mandatory minimum period, it was deemed invalid and quashed. Consequently, any assessment order passed pursuant to this void notice was also quashed, rendering all subsequent proceedings non-est in law. The Tribunal noted that similar views were taken in other cases by the same Bench. The issue of other grounds was rendered academic.

What were the facts?

The assessee, M/s. Mittal Alloy Castings Co., filed an appeal before the Income Tax Appellate Tribunal (ITAT), Raipur Bench, challenging an order for the assessment year 2018-19. The appeal stemmed from an action by the Assistant Commissioner of Income Tax (ACIT), Circle-1(1), Bilaspur. The core issue revolved around a show cause notice issued under Section 148A(b) of the Income Tax Act, 1961. The assessee contended that this notice was invalid because it did not provide the mandatory minimum of 7 clear days for compliance, thereby rendering the subsequent assessment order void ab initio. The notice was dated March 21, 2022, and required compliance by March 28, 2022, leaving only 6 clear days.

What were the issues?

1. Whether the show cause notice issued under Section 148A(b) of the Income Tax Act, 1961, is violative of the statutory provision for not providing at least 7 clear days for compliance, and consequently, whether the assessment order passed pursuant to such notice is void ab initio. Assessee's Contention: The assessee argued that the show cause notice dated March 21, 2022, requiring compliance by March 28, 2022, provided only 6 clear days, which is less than the "not less than 7 days" mandated by Section 148A(b). This failure renders the notice void ab initio, and any subsequent assessment order is a nullity. The assessee relied on judicial pronouncements interpreting "not less than 7 days" to mean clear days, excluding both the date of notice and the date of compliance. The assessee cited the ITAT Bench's decision in DCIT-1(1), Raipur Vs. Avani Ferro Alloys Pvt. Ltd. and decisions of the Hon'ble Karnataka High Court in PCCIT vs. Smt. Komarla Yogendra Keertana and Hon'ble Rajasthan High Court in Bijendra Singh vs. PCCIT. Revenue's Contention: The Revenue contended that a period of 7 days was provided for compliance, and therefore, the arguments advanced by the assessee were liable to be rejected and the notice held as valid. The Revenue's specific method of calculation was not detailed, but it implied that the notice was compliant.

Which sections of the Income-tax Act were involved?

Section 148A(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH “SMC”, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Kumar Agrawal &, Ms. Vidya Verma, CAs
For Respondent: Shri Piyush Tripathi, Sr. DR
Hearing: 12.10.2026Pronounced: 12.10.2026

PER PARTHA SARATHI CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 01.07.2026 for the assessment year 2018-19 as per the grounds of appeal on record.

2.

The contention in law assailed by the Ld. Counsel for the assessee is that show cause notice u/s.148A(b) of the Income Tax Act, 1961 (for short ‘the

The order continues below.

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