Kaizen Motoventures Private Limited Vs. ACIT-1(1), Raipur (C.G.)

Parties Involved

Facts Summary

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 13.03.2026 for the assessment year 2019-20. The contention in law assailed by the Ld. Counsel for the assessee is that notice u/s.148A(b) of the Income Tax Act, 1961, dated 03.03.2023 does not provide mandatory clear cut 7 days time to the assessee for his response. The assessee argued that the notice issued u/s 148A(b) on 16.03.2022 is void ab initio as it did not provide the assessee minimum statutory period of seven days to respond. The Tribunal found that the notice was not in accordance with law and therefore, the same is quashed.…

Legal Issues

• 1. Whether the notice issued u/s.148A(b) of the Income Tax Act, 1961 provides mandatory clear cut 7 days time to the assessee for his response?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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