‘Seven Days Means Seven Days’: Karnataka HC Quashes Reassessment Notice for Procedural Haste

Praveena Kumari Vs ITO (Karnataka High Court) Karnataka HC tells AO: “Seven days means seven days — not your version of it!”; Reassessment notice struck down for haste under 148A(b) The Karnataka High Court quashed the reassessment notice & all consequential proceedings, holding that the notice issued u/s 148A(b) did not grant the mandatory minimum period of seven days to respond. The Petitioner had challenged multiple proceedings, including the notice u/s 148A(b) dated 06.03.2023, the order u/s 148A(d) dated 20.03.2023, the reassessment notice u/s 148, the reassessment order u/s 147...