https://www.taxtmi.com/caselaws?id=466764 A tax notice under the Income-tax Act requires a clear, adequate period to enable a taxpayer to file a reply; where intervening holidays effectively negate the prescribed seven-day period, that procedural deficiency vitiates subsequent action. On those facts the earlier order was set aside and the matter remitted for a fresh speaking order after giving the taxpayer or authorised representative an opportunity to be heard and to file a reply. Timelines were directed for filing the reply and for issuance of the fresh order, with the original order to revive only on default. en-us Thu, 16 Nov 2023 00:00:00 +0530 Wed, 18 Feb 2026 20:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466764 A tax notice under the Income-tax Act requires a clear, adequate period to enable a taxpayer to file a reply; where intervening holidays effectively negate the prescribed seven-day period, that procedural deficiency vitiates subsequent action. On those facts the earlier order was set aside and the matter remitted for a fresh speaking order after giving the taxpayer or authorised representative an opportunity to be heard and to file a reply. Timelines were directed for filing the reply and for issuance of the fresh order, with the original order to revive only on default. Case-Laws Income Tax Thu, 16 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466764