Seven Day Notice Mandated

The Karnataka High Court reaffirmed that a notice issued under Section 148A(b) of the Income-tax Act, 1961 is unsustainable where the assessee is granted less than the statutory minimum period of seven days to respond. 

Following its earlier Division Bench decisions, the Court held that once the foundational notice under Section 148A(b) is invalid, every consequential proceeding, including the order under Section 148A(d), reassessment notice under Section 148, reassessment order under Section 147 and connected penalty notices, must also fail.