https://www.taxtmi.com/caselaws?id=461678 Karnataka HC quashed reassessment proceedings under Section 147 after finding the notice under Section 148A(b) was neither physically nor digitally signed, rendering it illegal and invalid. The court also held that prescribing a six-day response period violated the minimum seven-day requirement under Section 148A(b), citing precedent from Bombay HC. Both defects independently vitiated the notice and all subsequent proceedings including assessment orders and penalty notices. The assessee's appeal was allowed with liberty reserved for revenue authorities to pursue available legal remedies. en-us Mon, 08 Jan 2024 00:00:00 +0530 Mon, 21 Apr 2025 19:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461678 Karnataka HC quashed reassessment proceedings under Section 147 after finding the notice under Section 148A(b) was neither physically nor digitally signed, rendering it illegal and invalid. The court also held that prescribing a six-day response period violated the minimum seven-day requirement under Section 148A(b), citing precedent from Bombay HC. Both defects independently vitiated the notice and all subsequent proceedings including assessment orders and penalty notices. The assessee's appeal was allowed with liberty reserved for revenue authorities to pursue available legal remedies. Case-Laws Income Tax Mon, 08 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461678