https://www.taxtmi.com/caselaws?id=462541 Section 148A(b) requires a show-cause notice granting at least seven days, and up to thirty days, to file a reply unless extended on application. A notice issued with less than the statutory minimum period was held invalid because it prejudiced the assessee and breached natural justice. As the foundational notice was defective, the consequential reassessment proceedings could not be sustained. The consequential order, reassessment notice, assessment order, and penalty notices were therefore set aside. en-us Tue, 25 Jun 2024 00:00:00 +0530 Sat, 28 Jun 2025 10:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462541 Section 148A(b) requires a show-cause notice granting at least seven days, and up to thirty days, to file a reply unless extended on application. A notice issued with less than the statutory minimum period was held invalid because it prejudiced the assessee and breached natural justice. As the foundational notice was defective, the consequential reassessment proceedings could not be sustained. The consequential order, reassessment notice, assessment order, and penalty notices were therefore set aside. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462541