Give Me 7 Days or Give It Up: Karnataka HC Quashes Reassessment for Short Notice

Bevinakuppe Ningegowda Vs ITO (Karnataka High Court) Give Me 7 Days or Give It Up! – HC tells Taxman: 5-Day Notice = 0% Validity; Giving Less Than 7 Days to Reply u/s 148A(b) is Fatal – Entire Reassessment & Penalty Quashed -Karnataka High Court In this case, Assessee approached the Karnataka High Court challenging the validity of the reassessment proceedings initiated for AY 2018-19. The challenge was not on the merits of the addition but on a fundamental procedural illegality: the notice issued u/s 148A(b) did not grant the mandatory minimum period of seven days to respond. The noti...