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    <title>2025 (9) TMI 153 - ITAT RAIPUR</title>
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    <description>ITAT held the AO&#039;s notice under section 148A(b) invalid for providing only six days to respond, short of the statutory minimum of seven days, and therefore not in conformity with the mandate of law. The assessment was set aside and remitted to the AO with directions to afford the assessee a reasonable opportunity of hearing and re-decide the matter. The appeal is allowed for statistical purposes.</description>
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      <description>ITAT held the AO&#039;s notice under section 148A(b) invalid for providing only six days to respond, short of the statutory minimum of seven days, and therefore not in conformity with the mandate of law. The assessment was set aside and remitted to the AO with directions to afford the assessee a reasonable opportunity of hearing and re-decide the matter. The appeal is allowed for statistical purposes.</description>
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