https://www.taxtmi.com/highlights?id=71316 Validity of reopening of assessment u/s 147 - opportunity of being heard by assessee by issuing the show cause notice u/s 148A(b) need to be given - The minimum seven days required to be made as a mandatory requirement and failure to comply with would render a notice itself invalid. Therefore, on this ground alone, the notice requires to be quashed and set aside. - HC en-us Fri, 04 Aug 2023 08:32:17 +0530 Fri, 04 Aug 2023 08:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71316 Validity of reopening of assessment u/s 147 - opportunity of being heard by assessee by issuing the show cause notice u/s 148A(b) need to be given - The minimum seven days required to be made as a mandatory requirement and failure to comply with would render a notice itself invalid. Therefore, on this ground alone, the notice requires to be quashed and set aside. - HC Highlights Income Tax Fri, 04 Aug 2023 08:32:17 +0530 https://www.taxtmi.com/highlights?id=71316