Reopening Fails on Both Counts: Invalid Sec 148A Notice and Time-Barred Sec 148 Render Assessment Void

Mohammed Yousuf Vs ITO (ITAT Bangalore) In , the ITAT Bangalore quashed the entire reassessment proceedings, holding that the foundation itself was legally defective due to violation of Sec 148A(b) and breach of limitation u/s 149. The Tribunal noted that the notice issued u/s 148A(b) granted only 5 days for response, whereas the statute mandates a minimum 7 days, making the notice invalid and contrary to law. This procedural lapse was held to be fatal, as it strikes at the root of jurisdiction. Further, the notice u/s 148 was issued on 04.04.2022 for AY 2015-16, whereas the limitation expir...