https://www.taxtmi.com/caselaws?id=798974 Section 148A(b) requires that a person receive at least seven days to respond before reassessment proceedings are initiated. A notice allowing only five effective days, or six days including its issue date, fails to meet that mandatory minimum and invalidates the notice and reassessment founded on it. Where the reassessment addition is deleted because the proceedings are void from the outset, a penalty under Section 271AAC(1) that depends on that addition has no surviving basis and is unsustainable. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798974 Section 148A(b) requires that a person receive at least seven days to respond before reassessment proceedings are initiated. A notice allowing only five effective days, or six days including its issue date, fails to meet that mandatory minimum and invalidates the notice and reassessment founded on it. Where the reassessment addition is deleted because the proceedings are void from the outset, a penalty under Section 271AAC(1) that depends on that addition has no surviving basis and is unsustainable. Case-Laws Income Tax Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798974