TaxTMI 
TaxTMI 
2026 (3) TMI 869
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....ee is challenging the original assessment order itself insofar as the reopening is invalid. It was submission that the notice issued u/s.148A(b) of the Act is dated 09.03.2022 and the time given for responding is 16/03/2022. It was the submission that the statute requires that the notice should give at least 7 days' time. It was the submission that the said notice did not give the assessee the requisite 7 days' time and that the assessment proceedings were ex-parte proceedings. It was the submission that as seven clear days has not been granted to the assessee, in view of the decision of the Hon'ble Jharkhand High Court in the case of Satish Kumar in W.P.(T) No.2640 of 2023, dated 28.08.2023, the clear seven days having not been given to th....
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....-proceedings facility through your account in-e-filing portal at your convenience on or before 21.3.2022. 4. This notice is being issued after obtaining the prior approval of the PCIT, Dhanbad, accorded on date 11.3.2022 vide reference No.100000029037826." 4. It was the submission that the Co-ordinate Bench of this Tribunal in the case of Imran Ahmad vs ITO, Giridih in ITA No.357/Ran/2024 order dated 18.12.2024 relying upon the decision of Hon'ble Jurisdictional High Court in the case of Satish Kumar vs Pr. CIT passed I n W.P.(T) No.2640 of 2023 dated 28.8.2023, held as follows: "5. The entire periphery and ambit of the legal ground is confined to the interpretation of expression "being not less than 7 days..." Th....
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....re perusal of Section 148A(b) it appears that minimum 7 days is required to be given to the Assessee for filing reply. This 7 day is to be calculated by ignoring the date of issue and the last date of submission. In other words, minimum 7 clear days has to be provided to the Assessee for filing reply. In this regard reference may be made to the case of Pioneer Motors (Private )Ltd. Vs Muncipal Council, Nagercoil reported in AIR 1967 sc 684, wherein at paragraph 8 & 9, the Hon'ble Apex Court has deliberated the issue with regard to counting of dates. "8. The words "not being less than one month" do imply that clear one month's notice was necessary to be given that is both the first day and the last day of the month had ....
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.... issued u/s.148A(b) of the Act has not been provided to the assessee the clear seven days time for responding the said notice, respectfully following the decision of the Co-ordinate Bench in the case of Imran Ahmad (supra), wherein, the Bench has followed the judgment of Hon'ble Jurisdictional High Court in the case of Satish Kumar(supra), the notice issued u/s.148A(b) of the Act stands quashed. Consequently, the assessment order passed u/s 147 r.w.s 144 of the Act stands quashed 3. The Ld. AR also drew our attention to the notice issued u/s.148A(b) of the Act, which reads as follows:- 4. It was the submission that as the notice issued u/s.148A(b) of the Act was an invalid notice, the original assessment order itself is liable to be q....
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.... the Act. This notice is directly in violation of the law as laid down by the Hon'ble High Court of Jharkhand in the case of Satish Kumar referred to supra. A perusal of the decision of the Hon'ble Delhi High Court in the case of Anuj Ghuliani (supra), shows that the issue therein was not a challenge to the time limit of 7 days. The issue was "conducting enquiry, providing opportunity before issue of notice - initial notice allowing 5 days to reply - minimum 7 days required to be granted under the statue for the assessee to respond - assessee filing reply after 5 days - order and notice set aside with the direction to the AO to consider the reply filed by the assessee and passed appropriate orders." The issue before the Hon'ble Delhi High C....
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....KET CUTTACK 753012 , Orissa India PAN: A.Y: Dated: DIN & Notice No: AJMPN2651D 2018-19 09/03/2022 / ITBA/AST/F/148A(SCN)/2021- 22/1040519992(1) ITBA/AST/F/148A(SCN)/2021- 22/1040519992(1) Notice under clause(b) of section 148A of the Income-tax Act. 1961 ENT INCO Sir/Madam/M/s Whereas I have information which suggests that income chargeable to tax for the Assessment Year 2018-19 has escaped assessment within the meaning of section 147 of the Income-tax Act, 1961. The details of the information and enquiry, if conducted, are enclosed with this notice in Annexure A. 2. You are required to show-cause as to why, in view of the details contained in Annexure A, a notice section 148 of the Income tax Act, 1961 should....