https://www.taxtmi.com/caselaws?id=472116 Pre-reassessment procedure requires a show-cause notice to provide at least seven and no more than thirty days for a response. A notice allowing six days does not meet the statutory minimum, which operates as a due-process safeguard. The jurisdictional determination to issue a reassessment notice must also be a reasoned speaking order that considers the available material and the assessee's response. A blank determination contains neither a decision nor reasons and cannot support reassessment jurisdiction or consequential assessment proceedings. en-us Thu, 17 Apr 2025 00:00:00 +0530 Wed, 30 Sep 2026 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472116 Pre-reassessment procedure requires a show-cause notice to provide at least seven and no more than thirty days for a response. A notice allowing six days does not meet the statutory minimum, which operates as a due-process safeguard. The jurisdictional determination to issue a reassessment notice must also be a reasoned speaking order that considers the available material and the assessee's response. A blank determination contains neither a decision nor reasons and cannot support reassessment jurisdiction or consequential assessment proceedings. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472116