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One-Day Time Limit Held Insufficient for Section 142(1) Compliance
Case Law Details
- Case Name
- Jainam Builders Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Raipur
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Jainam Builders Vs ITO (ITAT Raipur)
One-Day Time for Compliance Is Unreasonable: Assessment Set Aside for Fresh Adjudication
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that an assessment completed after granting an unreasonably short time for compliance violates the principles of natural justice. In this case for AY 2018-19, the Assessing Officer issued a notice under section 142(1) dated 28.03.2024, seeking compliance by 30.03.2024 at 10:51 AM, which effectively left the assessee with only one clear day to compile and upload accounts and supporting documents.
The Tribu...
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