https://www.taxtmi.com/caselaws?id=467015 Section 148A(b) requires a show-cause notice to afford the assessee a minimum period of not less than seven days to reply; where the notice supplies a shorter period the procedural mandate is breached and the assessing officer cannot validly proceed. Consequent actions taken pursuant to such defective notices - including decision under Section 148A(d), issuance of notice under Section 148, reassessment under Section 147 read with Section 144B, and penalty proceedings under Section 271AAC(1) - are vitiated and liable to be quashed for non-compliance with the minimum notice requirement. en-us Thu, 04 Sep 2025 00:00:00 +0530 Sat, 28 Feb 2026 13:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467015 Section 148A(b) requires a show-cause notice to afford the assessee a minimum period of not less than seven days to reply; where the notice supplies a shorter period the procedural mandate is breached and the assessing officer cannot validly proceed. Consequent actions taken pursuant to such defective notices - including decision under Section 148A(d), issuance of notice under Section 148, reassessment under Section 147 read with Section 144B, and penalty proceedings under Section 271AAC(1) - are vitiated and liable to be quashed for non-compliance with the minimum notice requirement. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467015