PRADYUMNA KUMAR LATH,JHARSUGUDA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE ,ROURKELA, ROURKELA

ITA 820/CTK/2025Status: DisposedITAT Cuttack25 February 2026AY 2016-17Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that for issuing a notice under section 148 of the Act after the expiry of three years from the end of the assessment year, the approval must be obtained from the Principal Chief Commissioner of Income Tax (Pr.CCIT). Since the approval was granted by the Pr.CIT, it was invalid. Therefore, the notice issued under section 148 and the consequent assessment order were quashed.

What were the facts?

The assessee filed an appeal against the order of the Ld.CIT(A) for the assessment year 2016-2017. A notice under section 148 of the Income Tax Act was issued on 28.07.2022, which was beyond three years from the end of the relevant assessment year. The approval for this notice was granted by the Principal Commissioner of Income Tax (Pr.CIT) instead of the Principal Chief Commissioner of Income Tax (Pr.CCIT).

What were the issues?

Whether the notice issued under Section 148 of the Income Tax Act is valid when the approval for its issuance was granted by an authority not competent to do so, especially when issued beyond the prescribed time limit.

Which sections of the Income-tax Act were involved?

Section 148,Section 151,Section 148A,Section 133A

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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI MADHUSUDAN SAWDIA

Hearing: 25/02/2026Pronounced: 25/02/2026

Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), dated 18.11.2025 for the assessment year 2016-2017. 2. It was submitted by the Ld.AR that the impugned assessment year is 2016-17. It was submission that notice u/s.148 of the Act came to be issued on 28/07/2022. The Ld. AR drew our attention to the copy of the notice issued which reads as follows:-

2 3

3.

It was the submission that the notice u/s.148 of the Act has been issued beyond 03

The order continues below.

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