Banarsi Devi Vs ITO (ITAT Jaipur)
Case ke facts
Banarsi Devi ko ek nayi Section 148 notice 25 July 2022 ko di gayi. Lekin law ke anusaar pehle wali notice ke sirf 7 din tak hi limitation rehti hai. Nayi notice 7 din se baad di gayi thi.
Mudda (Issue)
Kya Section 148 reassessment notice time limit ke baad issue ho sakti hai?
Faisla (Held)
ITAT ne bola ki 7 din baad notice out of time hai, isliye reassessment ko radd kar diya.
Practical takeaway
Section 148 notice ki timing dhyan se check karni chahiye. Agar 7 din se zyada ho gaya hai to reassessment illegal hai.
Original report: TaxGuru
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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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: 2026-10-14.