https://www.taxtmi.com/caselaws?id=787364 Section 148A(b) prescribes a mandatory minimum seven-day period to file objections to a notice to show cause; a notice granting fewer days is invalid. The impugned notice dated 18/03/2023 gave only four days and therefore did not satisfy the procedural protection under section 148A(b), rendering the subsequent order under section 148A(d), the notice under section 148 and the assessment under section 147 vitiated. The invalidity of the initial notice leads to setting aside the reassessment proceedings and the appeal succeeds for the assessee. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 03 Mar 2026 08:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787364 Section 148A(b) prescribes a mandatory minimum seven-day period to file objections to a notice to show cause; a notice granting fewer days is invalid. The impugned notice dated 18/03/2023 gave only four days and therefore did not satisfy the procedural protection under section 148A(b), rendering the subsequent order under section 148A(d), the notice under section 148 and the assessment under section 147 vitiated. The invalidity of the initial notice leads to setting aside the reassessment proceedings and the appeal succeeds for the assessee. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787364