https://www.taxtmi.com/caselaws?id=788114 A notice under section 148A(b) must specify a response period of not less than seven clear days; omission of the statutory minimum renders the notice invalid and any assessment framed on that basis liable to be set aside. The analysis applies the clear-days construction (excluding date of issue and date of response) and follows higher and coordinate bench authority distinguishing precedents where delay in filing a reply, rather than denial of the minimum period, was determinative. Operative effect: notices failing the seven clear days requirement invalidate subsequent assessment proceedings and benefit the assessee. en-us Thu, 19 Feb 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788114 A notice under section 148A(b) must specify a response period of not less than seven clear days; omission of the statutory minimum renders the notice invalid and any assessment framed on that basis liable to be set aside. The analysis applies the clear-days construction (excluding date of issue and date of response) and follows higher and coordinate bench authority distinguishing precedents where delay in filing a reply, rather than denial of the minimum period, was determinative. Operative effect: notices failing the seven clear days requirement invalidate subsequent assessment proceedings and benefit the assessee. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788114