‘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 not

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