https://www.taxtmi.com/caselaws?id=425045 The HC quashed the order under Section 148A(d) and the reassessment proceedings for the Assessment Year 2018-19 due to the violation of statutory timelines. The court found that the Assessing Officer failed to provide the mandatory minimum of seven days for the petitioner to respond to the show cause notice, granting only three days instead. This procedural lapse invalidated the subsequent actions, including the notice under Section 148. The court determined that the petitioner was prejudiced by this failure and directed the Revenue to adhere to statutory timelines in future proceedings. en-us Mon, 11 Jul 2022 00:00:00 +0530 Wed, 25 Oct 2023 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425045 The HC quashed the order under Section 148A(d) and the reassessment proceedings for the Assessment Year 2018-19 due to the violation of statutory timelines. The court found that the Assessing Officer failed to provide the mandatory minimum of seven days for the petitioner to respond to the show cause notice, granting only three days instead. This procedural lapse invalidated the subsequent actions, including the notice under Section 148. The court determined that the petitioner was prejudiced by this failure and directed the Revenue to adhere to statutory timelines in future proceedings. Case-Laws Income Tax Mon, 11 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425045