Section 148A Notice Less Than 7 Days Is Void: Reassessment Quashed

Lakshmi Reddy Boyilla Vs Assessment Unit (Karnataka High Court) 148A notice giving less than 7 days is void: Karnataka HC quashes reassessment, penalties & demands Karnataka High Court, in allowed writ petition &  quashed the entire reassessment proceedings for AY 2018-19, including notices u/s 148A(b), order u/s 148A(d), notice u/s 148, assessment order u/s 147 r/w 144 & 144B, consequential demand notices &  penalty proceedings u/s 272A(1)(d) &  270A. Court held that notice u/s 148A(b) dated 17-03-2022 granted only six days’ time, which is less than the mandatory mini...