2025 (11) TMI 1582

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.... It was submitted by the ld.AR that the notice issued u/s.148A(b) of the Act 16.03.2022 in the case of assessee, copy of which is placed at page Nos.1 to 3 of the paper book. The same reads as follows :- 4. It was the submission that the notice has been issued on 16.03.2022 and the date for response has been provided for 21.03.2022, which was less than seven days. It was the submission that the provisions of Section 148A(b) of the Act that require "being not less than seven days from the date on which such notice is issued, is to be provided to the assessee. It was the submission that as the notice does not give the assessee seven days, therefore, the notice issued u/s.148A(b) of the Act is invalid. The ld.AR placed reliance on the decis....

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....ed assessment within the meaning of Section 147 of the Act. Petitioner was provided with information / enquiry on which reliance was placed in the form of annexure to the notice and Petitioner was called upon to show cause on or before 28th March 2023 as to why a notice under Section 148 of the Act should not be issued. The information which suggested that there has been an escapement of income from assessment provided details of a property that Petitioner had purchased. Petitioner was directed to provide head-wise computation of income, details of purchase of immovable property during Financial Year 2015-16 supported with copy of registered agreement with annexure II, details of payment made and source of acquisition of said immovable prop....

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.....1 states that income chargeable to tax has escaped assessment without mentioning what is the amount of income that has escaped assessment. Further, the approval under Section 151 of the Act which is annexed to the impugned order is of one Poonam Vijay Chhabria whose PAN number is also entirely different from the PAN number of Petitioner. Respondent No.1 is totally silent about the objections raised by Petitioner of minimum seven days notice required. Mr. Gandhi states that on each of these grounds not only the impugned order dated 31st March 2023 but also the notice dated 31st March 2023 itself should be quashed and set aside. 8. No reply has been filed though Petition was served more than a month ago. We have, therefore, decided ....

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....f the guidelines, we would also read that the minimum seven days required to be made as a mandatory requirement and failure to comply with would render a notice itself invalid. Therefore, on this ground alone, the notice requires to be quashed and set aside. Perhaps, being aware of this position, Respondent No.1 has chosen not to deal with these objections raised by Petitioner in the reply to the show cause notice. 10. We also found in the said guidelines a provision that the order under Section 148A(d) of the Act shall be sent to assessee along with the approval of the specified authority for such order under Section 148A(d) of the Act. In the case at hand, the approval that has been sent is of some other assessee and not....

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....n over view, therefore,, on this ground also, the impugned order dated 31st March 2023 is required to be quashed and set aside. 14. Accordingly, we hereby quash and set aside the notice dated 15th March 2023 issued under clause (b) of Section 148-A of the Act, the impugned order dated 31st March 2023 issued under clause (d) of Section 148A of the Act and consequent notice dated 31st March 2023 issued under Section 148 of the Act. 15. Petition disposed. There shall be no order as to costs." 8. In the instant case, it is an undisputed fact that the Notice at Annexure - A dated 21.03.2022 is not signed either physically or digitally but the impugned notice also prescribes a period of six days, which is lesser than th....

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....ng the decision of the Hon'ble Karnataka High Court in the case of Panjos Builders Pvt. Ltd., referred to supra, the notice issued u/s.148A(b) of the Act is said to be invalid and in consequence thereof the consequential assessment order also stands quashed. 8. In the result, appeal of the assessee is allowed. Order dictated and pronounced in the open court on 23/07/2025. ============= Document 1 GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 44(2), KOLKATAI To. PIYUSH KUMAR SARDA 3/1B FLOOR 1ST KMC WARD 22 PO BURABAZAR , SIR HARI RAM GOENKA ST PS POSTA NR AXIS BANK KOLKATA 700007 , West Bengal India PAN A.Y: 2018-19 Dated DIN & Notice No: ITBA/AST/F/148A(SCN)/20....