https://www.taxtmi.com/caselaws?id=469489 A notice under Section 148A(b) of the Income-tax Act is unsustainable where the compliance period granted is less than seven days. Following its earlier Division Bench ruling, the HC held that the foundational defect in the Section 148A(b) notice vitiates the entire reassessment chain. The consequential order under Section 148A(d), the notice under Section 148, the assessment under Sections 147 and 144, and the penalty notices were therefore also unsustainable and could not survive once the original notice was set aside. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 18 Jun 2026 18:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469489 A notice under Section 148A(b) of the Income-tax Act is unsustainable where the compliance period granted is less than seven days. Following its earlier Division Bench ruling, the HC held that the foundational defect in the Section 148A(b) notice vitiates the entire reassessment chain. The consequential order under Section 148A(d), the notice under Section 148, the assessment under Sections 147 and 144, and the penalty notices were therefore also unsustainable and could not survive once the original notice was set aside. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469489