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 Ac