Section 148A(b) Notice Giving Less Than Seven Days Is Invalid: ITAT Bengaluru

Basavaraj Siddappa Gadagi Vs ITO (ITAT Bangalore) Bengaluru ITAT: Reassessment Quashed as Section 148A(b) Notice Granting Less Than Seven Days’ Time Is Invalid The Bengaluru Bench of the ITAT held that a notice issued under section 148A(b) granting the assessee less than the statutory minimum of seven days to respond is invalid, and consequently, the entire reassessment proceeding is liable to be quashed. The Tribunal observed that the requirement of providing “not less than seven days” under section 148A(b) is mandatory and non-compliance amounts to a violation of both the s...