Notice u/s 148A(b) Invalid if Less Than 7 Days’ Time Given for Reply: Karnataka HC

Principal Chief Commissioner of Income Tax Vs Smt. Komarla Yogendra Keertana (Karnataka High Court) The Karnataka High Court, Division Bench, has reiterated that a notice issued u/s 148A(b) of the Income-tax Act must mandatorily provide not less than seven days’ time to the assessee for filing a reply. A notice granting a shorter period is invalid. Assessee had challenged a notice dated 24.03.2022, which called upon her to respond by 29.03.2022. Since the notice provided only 5 days’ time, she contended that it violated the express mandate of section 148A(b). The learned Single Judge, by o...