Reopening Notices for AY 2015-16 Issued After 01.04.2021 Are Invalid & 148A(b) Notice giving less than 7 days is invalid: Karnataka HC

ITO Vs Venkatala Iyyappa Rajanna (Karnataka High Court) Karnataka HC Dismisses Revenue’s Appeal – Reopening Notices for AY 2015-16 Issued After 01.04.2021 Are Invalid Revenue filed Writ Appeal No. 612 of 2025 before the Karnataka High Court, challenging the order of the learned Single Judge dated 04.06.2024 in WP No. 12618/2024 (T-IT), Assessee had impugned a notice dated 20.03.2022 issued u/s 148A(b) for AY 2015-16, arguing that (i) it did not provide the mandatory minimum 7 days for response, & (ii) reassessment for AY 2015-16 was itself unsustainable since all notices after 01.04.20...