https://www.taxtmi.com/caselaws?id=782928 ITAT Ranchi allowed the assessee's appeal, holding the reassessment proceedings invalid for non-compliance with mandatory procedural requirements under s.148A(b). The AO failed to grant "seven clear days" to respond to the show cause notice, thereby violating the statutory safeguard and principles of natural justice. Applying binding HC precedent on identical facts, the Tribunal quashed the notice issued under s.148A(b). Consequently, the reassessment order passed u/s 147 r.w.s. 144 was also set aside as without jurisdiction. The appeal was allowed in full, restoring the assessee's position prior to reopening. en-us Mon, 18 Aug 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782928 ITAT Ranchi allowed the assessee's appeal, holding the reassessment proceedings invalid for non-compliance with mandatory procedural requirements under s.148A(b). The AO failed to grant "seven clear days" to respond to the show cause notice, thereby violating the statutory safeguard and principles of natural justice. Applying binding HC precedent on identical facts, the Tribunal quashed the notice issued under s.148A(b). Consequently, the reassessment order passed u/s 147 r.w.s. 144 was also set aside as without jurisdiction. The appeal was allowed in full, restoring the assessee's position prior to reopening. Case-Laws Income Tax Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782928