https://www.taxtmi.com/caselaws?id=793664 A notice under Section 148A(b) granting less than seven days for compliance was treated as invalid, following the binding Karnataka HC Division Bench view in Venkatala Iyyappa Rajanna and the later applied decision in Sri. Nagendra Credit Co-Operative Society Ltd. On that basis, the Court held that the consequential order under Section 148A(d), the notice under Section 148, and the related assessment and penalty notices could not survive. The Revenue's appeal was dismissed, leaving undisturbed the view that the statutory minimum period for response must be given before reassessment proceedings can proceed. en-us Thu, 04 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793664 A notice under Section 148A(b) granting less than seven days for compliance was treated as invalid, following the binding Karnataka HC Division Bench view in Venkatala Iyyappa Rajanna and the later applied decision in Sri. Nagendra Credit Co-Operative Society Ltd. On that basis, the Court held that the consequential order under Section 148A(d), the notice under Section 148, and the related assessment and penalty notices could not survive. The Revenue's appeal was dismissed, leaving undisturbed the view that the statutory minimum period for response must be given before reassessment proceedings can proceed. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793664