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

Similar Judgements

• Frontier Raas Exports Private Limited and GNE Exports Private Limited v. Central Circle 26

  Delhi bench

• IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA

  Kolkata Bench benchAY 2020-21Allowed

• Income Tax Officer, Ward-12(1), Kolkata Vs. Mercury Solutions Ltd.

  Kolkata ‘C’ Bench, Kolkata benchAY 2017-18Dismissed

• DCIT(TDS) Vs. M/s Orbit Resort Ltd.

  DELHI BENCH ‘G’ NEW DELHI benchAY 2016-17Dismissed

• G.S.Procon Private Limited Vs ACIT, Circle-5(2), Kolkata

  Kolkata Bench benchAY 2015-2016Allowed

• Roys Institute of Competitive Examination Pvt. Ltd.

  Kolkata Bench benchAY 2019-2020Dismissed