Mantosh Kumar Vs ACIT (ITAT Ranchi)
Summary: The ITAT Ranchi held that the notice issued under Section 148A(b) of the Income Tax Act, 1961 was invalid as the assessee was not provided the mandatory seven clear days to respond.
The notice dated 14.03.2022 required the assessee to file his response by 21.03.2022. Excluding the date of issuance and the last date prescribed for response, the assessee was not granted seven clear days. The Tribunal followed its Coordinate Bench decision in Imran Ahmad Vs. ITO, which had relied upon the Jharkhand High Court’s decision in Satish Kumar Vs. Pr. CIT.
The Tribunal also relied upon the principle laid down by the Supreme Court in Pioneer Motors (Private) Ltd. Vs. Municipal Council, Nagercoil, that where the statutory language requires “not less than” a specified number of days, both terminal dates are excluded from computation.
Following these decisions, the Tribunal held that the Section 148A(b) notice was invalid and quashed it. Consequently, the assessment order passed under Section 147 read with Section 144 of the Income Tax Act was also quashed. The assessee’s appeal was allowed.
List of Cases Discussed / Relied Upon
- Imran Ahmad Vs. ITO, Giridih — ITA No. 357/Ran/2024, order dated 18.12.2024.
- Satish Kumar Vs. Pr. CIT — W.P.(T) No. 2640 of 2023, dated 28.08.2023.
- Pioneer Motors (Private) Ltd. Vs. Municipal Council, Nagercoil — AIR 1967 SC 684.
FULL TEXT OF THE ORDER OF ITAT RANCHI
