https://www.taxtmi.com/caselaws?id=461047 The Gujarat HC quashed a notice under section 148A(b) for assessment reopening as it provided less than 7 days for the assessee to respond, violating statutory provisions. The court held that when the section 148A(b) notice is invalid due to insufficient time given, the subsequent order under section 148A(d) and notice under section 148 cannot survive. Consequently, the HC set aside both the impugned order under section 148A(d) and the notice under section 148, declaring the entire reopening process invalid. en-us Tue, 05 Mar 2024 00:00:00 +0530 Sat, 08 Mar 2025 15:22:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461047 The Gujarat HC quashed a notice under section 148A(b) for assessment reopening as it provided less than 7 days for the assessee to respond, violating statutory provisions. The court held that when the section 148A(b) notice is invalid due to insufficient time given, the subsequent order under section 148A(d) and notice under section 148 cannot survive. Consequently, the HC set aside both the impugned order under section 148A(d) and the notice under section 148, declaring the entire reopening process invalid. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461047