Shaikh Saidque Haji vs ITO, Ward-4(3), Nagpur

Parties Involved

Facts Summary

The assessee, Shaikh Saidque Haji, filed appeals against the orders of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, which arose from an assessment order dated 29.01.2024 and a penalty order dated 12.07.2024 for the Assessment Year 2019-20. In ITA No. 342/NAG/2026, the assessee challenged the addition of Rs. 29,67,100/- under section 69 and the validity of the re-assessment proceedings under section 148 of the Income Tax Act, 1961, on the ground that less than 7 days' time was given for reply to the notice under section 148A(b) of the Act. ITA No. 345/NAG/2026 was filed against the levy of penalty under section 271AAC(1) of the Act at Rs. 1,78,026/-.…

Legal Issues

• 1. Whether the notice issued under section 148 of the Act is valid when less than 7 days' time is given to the assessee to file a reply?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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