https://www.taxtmi.com/caselaws?id=782114 ITAT Kolkata held that the reassessment proceedings were invalid due to non-compliance with the mandatory time requirement under s.148A(b) of the IT Act. Although proper approval from CIT had been obtained, the notice issued under s.148A(b) granted the assessee less than seven days to respond. The Tribunal held that the annexure could not override or cure the defect in the primary notice. Relying on HC precedent, it declared the notice and all consequential assessment proceedings invalid and quashed them. The assessee's appeal was allowed. en-us Wed, 23 Jul 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782114 ITAT Kolkata held that the reassessment proceedings were invalid due to non-compliance with the mandatory time requirement under s.148A(b) of the IT Act. Although proper approval from CIT had been obtained, the notice issued under s.148A(b) granted the assessee less than seven days to respond. The Tribunal held that the annexure could not override or cure the defect in the primary notice. Relying on HC precedent, it declared the notice and all consequential assessment proceedings invalid and quashed them. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 23 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782114