Section 148A(b) Notice Invalid if Mandatory 7-Day Reply Period Was Not Granted

ITO Vs Praveena Kumari (Karnataka High Court) The Karnataka High Court dismissed the Revenue’s appeal after holding that the issue was already covered by its earlier decision in W.A. No. 1141/2026 dated 17.04.2026. The case concerned the validity of a notice issued under Section 148A(b) of the Income-tax Act, where the assessee was granted less than the minimum period of seven days to respond. The Revenue argued that since Section 148A permits extension of the compliance period up to thirty days, the initial grant of less than seven days was only directory and did not affect the jurisdic...