https://www.taxtmi.com/caselaws?id=430998 The court held that assessees should be given a fair opportunity to reply within the statutory 7-day period to show cause notices under Section 148 of the Income Tax Act. Despite the department's argument that notices were sent on time via Email Ids, the court emphasized the actual receipt date by assessees. The court set aside the previous order and directed the officer to allow assessees to reply within 7 days from the receipt date, ensuring a just process in reassessment proceedings. The writ petitions were disposed of accordingly, emphasizing the importance of providing adequate time for assessees to respond to such notices. en-us Wed, 01 Jun 2022 00:00:00 +0530 Sat, 03 Dec 2022 07:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430998 The court held that assessees should be given a fair opportunity to reply within the statutory 7-day period to show cause notices under Section 148 of the Income Tax Act. Despite the department's argument that notices were sent on time via Email Ids, the court emphasized the actual receipt date by assessees. The court set aside the previous order and directed the officer to allow assessees to reply within 7 days from the receipt date, ensuring a just process in reassessment proceedings. The writ petitions were disposed of accordingly, emphasizing the importance of providing adequate time for assessees to respond to such notices. Case-Laws Income Tax Wed, 01 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430998