https://www.taxtmi.com/caselaws?id=775436 The ITAT Raipur held that the notice issued under section 148A(b) providing less than seven days to respond violated principles of natural justice. The notice dated 20.03.2022 required compliance by 26.03.2022, which did not allow the full seven-day period excluding the date of issuance and compliance. Following the Chhattisgarh HC's observation in a similar case, the tribunal quashed the assessment order and notice under sections 148A(b) and 148, respectively. The matter was remanded to the AO for fresh consideration after affording the assessee a proper opportunity of hearing. The decision favored the assessee. en-us Tue, 22 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 11:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775436 The ITAT Raipur held that the notice issued under section 148A(b) providing less than seven days to respond violated principles of natural justice. The notice dated 20.03.2022 required compliance by 26.03.2022, which did not allow the full seven-day period excluding the date of issuance and compliance. Following the Chhattisgarh HC's observation in a similar case, the tribunal quashed the assessment order and notice under sections 148A(b) and 148, respectively. The matter was remanded to the AO for fresh consideration after affording the assessee a proper opportunity of hearing. The decision favored the assessee. Case-Laws Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775436