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Reassessment Invalid Due to Six-Day Notice Period Under Section 148A(b) Instead of Required 7 Days
Case Law Details
- Case Name
- Massood Gulam Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Massood Gulam Vs ITO (Karnataka High Court)
Conclusion: Reassessment notice issued to assessee by AO was quashed due to non-compliance with the statutory requirement of providing a minimum of seven days for the taxpayer to furnish a reply under Section 148A(b).
Held: In the instant case, the issue arose for consideration was notice dated 21.03.2023 issued under Section 148A(b) for the Assessment Year 2019-20 calling upon assessee to submit his response / reply within a period of six days which was contrary to the prescribed period of seven days as contemplated under Section 1...
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