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Section 148A Notice Less Than 7 Days Is Void: Reassessment Quashed
Case Law Details
- Case Name
- Lakshmi Reddy Boyilla Vs Assessment Unit (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
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- Courts
- All High Courts, Karnataka High Court
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Lakshmi Reddy Boyilla Vs Assessment Unit (Karnataka High Court)
148A notice giving less than 7 days is void: Karnataka HC quashes reassessment, penalties & demands
Karnataka High Court, in allowed writ petition & quashed the entire reassessment proceedings for AY 2018-19, including notices u/s 148A(b), order u/s 148A(d), notice u/s 148, assessment order u/s 147 r/w 144 & 144B, consequential demand notices & penalty proceedings u/s 272A(1)(d) & 270A. Court held that notice u/s 148A(b) dated 17-03-2022 granted only six days’ time, which is less than the mandatory mini...




