https://www.taxtmi.com/caselaws?id=463657 HC held the reopening notice under section 147/148A invalid because the notice dated 16.03.2022 gave fewer than seven days to respond, contravening mandatory section 148A(b). The HC further found the notice for AY 2015-16 to be time-barred under section 149(1)(a) since the disputed income was below Rs.50,00,000 and the notice was issued beyond three years. The court also criticized the respondents for mechanically exercising powers-passing an 148A(d) order before service-and allowed the writ petition. en-us Thu, 04 Jan 2024 00:00:00 +0530 Wed, 10 Sep 2025 19:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463657 HC held the reopening notice under section 147/148A invalid because the notice dated 16.03.2022 gave fewer than seven days to respond, contravening mandatory section 148A(b). The HC further found the notice for AY 2015-16 to be time-barred under section 149(1)(a) since the disputed income was below Rs.50,00,000 and the notice was issued beyond three years. The court also criticized the respondents for mechanically exercising powers-passing an 148A(d) order before service-and allowed the writ petition. Case-Laws Income Tax Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463657