https://www.taxtmi.com/caselaws?id=467349 Notice issued under Section 148A(b) of the Income-tax Act required seven clear days for response, excluding the date of issuance and the date for compliance; a shorter compliance period breaches that statutory mandate and renders the notice procedurally defective. Applying that legal requirement, the notice that afforded only six clear days failed the statutory test and is invalid, with the consequent assessment proceedings treated as nullity. The decision addressed only procedural validity and did not adjudicate assessment merits. en-us Thu, 20 Feb 2025 00:00:00 +0530 Sun, 15 Mar 2026 22:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467349 Notice issued under Section 148A(b) of the Income-tax Act required seven clear days for response, excluding the date of issuance and the date for compliance; a shorter compliance period breaches that statutory mandate and renders the notice procedurally defective. Applying that legal requirement, the notice that afforded only six clear days failed the statutory test and is invalid, with the consequent assessment proceedings treated as nullity. The decision addressed only procedural validity and did not adjudicate assessment merits. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467349