ITAT Bengaluru Strikes Down ₹83.2 Lakh Reassessment: Institutional Due Process, Statutory Timelines, and Indirect Tax Compliance Parallels
The ITAT Bengaluru quashed an ₹83.20 lakh reassessment against a Canada-based senior citizen after the Assessing Officer granted only five days instead of the statutory seven-day reply window, underscoring critical due process standards relevant to both direct and indirect tax administration.