DCIT Vs Anand Kumar Agarwal (ITAT Raipur)
Case ke facts
Yahan assessee ko section 148 ka notice diya gaya tha, lekin sirf 90 din file karne ka samay diya tha jabki kanoon mein poore 3 mahine milne chahiye thay. Department ne notice jaldi file karne ko bola.
Mudda (Issue)
Kya section 148 notice, jo poora 3 mahine nahi, sirf 90 din deta hai, sahi hai?
Faisla (Held)
ITAT ne bola ki notice mein kam samay diya gaya, isliye reassessment radd kar diya. Section 148 ke hisaab se poora time milna chahiye.
Practical takeaway
Agar section 148 notice full 3 mahine ka time nahi deta to aap reassessment ko challenge kar sakte ho.
Original report: TaxGuru
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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: 2026-09-11.