https://www.taxtmi.com/caselaws?id=464575 A notice under section 148-A(b) of the Income-tax Act must grant at least seven days to respond; a five-day notice breached the mandatory statutory minimum and prejudiced the assessee, so the foundational notice was invalid. As that notice was the basis for the later action, the consequential order under section 148-A(d), notice under section 148, reassessment order, and penalty proceedings were unsustainable and were set aside by the HC. en-us Tue, 04 Jun 2024 00:00:00 +0530 Tue, 04 Nov 2025 20:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464575 A notice under section 148-A(b) of the Income-tax Act must grant at least seven days to respond; a five-day notice breached the mandatory statutory minimum and prejudiced the assessee, so the foundational notice was invalid. As that notice was the basis for the later action, the consequential order under section 148-A(d), notice under section 148, reassessment order, and penalty proceedings were unsustainable and were set aside by the HC. Case-Laws Income Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464575