Agarwal Metcom Private Limited Vs ACIT/DCIT (ITAT Ranchi)
Case ke facts
Agarwal Metcom ke khilaaf reassessment ki notice bheji gayi thi. Lekin department ne taxpayer ko Section 148A(b) ke tahat 7 clear din ka mauka nahi diya.
Mudda (Issue)
Kya bina poore 7 din notice diye reassessment valid hai?
Faisla (Held)
Court ne bola ki law ke mutabik 7 clear din notice jaruri hai. Notice me yeh poora samay nahi diya gaya tha, isliye reassessment aur Section 263 revision dono ko quash kar diya.
Practical takeaway
Agar aapko reassessment ka notice mile to check karo ki poore 7 din diye gaye hain ya nahi. Kam hai to poori proceeding invalid ho sakti hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-12.