IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Years-2018-19)

Jharkhand State Bar Council, I.T.O., Bunglow No. 8, North Office para, Ward 1(1), Vs.

Doranda, Ranchi-834002. Ranchi.

PAN No. AACAJ 0989 N Appellant/ Assessee Respondent/ Revenue Assessee represented by Shri M.K. Chowdhary, A.R.

Department represented by Shri Khubchand T. Pandya, Sr.DR Date of hearing 09/10/2025 Date of pronouncement 09/10/2025

O R D E R

PER: BENCH

1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. NFAC/2017-18/10234810 dated 12/11/2024 for the A.Y.

2018-19.

2. Shri M.K. Chowdhary, ld. AR represented on behalf of the assessee and Shri Khubchand T. Pandya, ld. Sr. DR represented on behalf of the revenue.

3. It was submitted by the ld. AR that the assessee is challenging the notice issued under Section 148A(b) of the Income Tax Act, 1961 (in short, the Act) dated 22/03/2022 wherein the assessee has been asked to file his response by 29/03/2022. It was a submission that this notice is invalid in so far as the assessee has not been given seven days