IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE S/HRI GEORGE MATHAN, JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Mantosh Kumar, C/O Sri Vs. Asst. Commissioner of Surendra Singh, Flat No.VA- Income Tax, Circle-2(1), 12, Block A.Vaikshnavi Kolakata Apartment, Chira Chas, Bokaro, Jharkhand PAN/GIR No.BWTPM 1034 N (Appellant) .. ( Respondent) Assessee by : Shri Devesh Poddar, Adv and Dr Bhanu Giri Revenue by : Shri Khub Chand Pandya, ld Sr DR Date of Hearing : 18/08/2025 Date of Pronouncement : 18/08/2025 O R D E R Per Bench This is an appeal filed by the assessee against the assessment order passed u/s.147 of the Act r.w.s. 144C of the Act dated 31.1.2024.

2. Shri Devesh Poddar, Adv and Dr Bhanu Giri, ld ARs appeared for the assessee. Shri Khub Chand Pandya, ld Sr DR represented on behalf of the revenue.

3. It was submitted by ld AR that the assessee is challenging the notice u/s.148A(b) of the Act dated 14.3.2022, wherein, the assessee has been asked to file his response by 21.3.2022. It was the submission that this order is invalid insofar as the assessee has not been given seven days time as required under the provisions of section 148A(b) of the Act. The notice

u/s.148A(b) of the Act is as follows:

“Notice under clause (b) of Section 148A of the Income Tax Act, 1961.

Sir/Madam/M.s Whereas I have information which suggests that income chargeable to tax for the assessment year 2018-19 has escaped assessment within the meaning of section 147 of the Income tax Act, 1961. The details of the information and enquiry, if conducted, are enclosed with this notice in Annexure-A.

2. You are requested to show cause as to why, in view of the details contained in Annexure-A, a notice u/s.148 of the Income tax Act, 1961 should not be issued.

3. You may, to the extent technologically, feasible, submit your response with supporting documents (if any) on the above mentioned issues electronically in e-proceedings facility through your account in-e-filing portal at your convenience on or before 21.3.2022. 4. This notice is being issued after obtaining the prior approval of the PCIT, Dhanbad, accorded on date 11.3.2022 vide reference No.100000029037826.”

4. It was the submission that the Co-ordinate Bench of this Tribunal in the case of Imran Ahmad vs ITO, Giridih in ITA No.357/Ran/2024 order dated 18.12.2024 relying upon the decision of Hon’ble Jurisdictional High Court in the case of Satish Kumar vs Pr. CIT passed I n W.P.(T) No.2640 of

2023 dated 28.8.2023, held as follows:

“5. The entire periphery and ambit of the legal ground is confined to the interpretation of expression “being not less than 7 days…” That as demonstrated by the assessee the notice dated 12^th March, 2022 u/s.148A of the Act states that the assessee shall submit the response with supporting documents on or before 18^th March, 2022. Therefore, as per section 148A(b) of the Act, excluding these two das ie. Date of issuance of the notice and the date on when response is sought from the assessee, a clear 7 days time should have been

provided to the assessee as has been held by the Hon’ble Jurisdictional High Court in the case of Satish Kumar vs Pr. CIT passed I n W.P.(T) No.2640 of 2023 dated 28.8.2023. The relevant

part of the judgment is extracted as follows:

7. To decide the lis involved in the instant application it is necessary to peruse the provisions of the Act which governs the issue in hand, which is quoted herein below:-

Section 148A(b) of the I.T. Act.

"148A (b) provide an opportunity of being heard to the assessee, by serving upon him a notice to show cause within such time, as may be specified in the notice, being not less than seven days and but not exceeding thirty days from the date on which such notice is issued, or such time, as may be extended by him on the basis of an application in this behalf, as to why a notice under section 148 should not be issued on the basis of information which suggests that income chargeable to tax has escaped ass

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