https://www.taxtmi.com/caselaws?id=472199 Section 148A(b) requires a minimum seven-day period for an assessee to respond before a reassessment notice is issued. Allowing only five days breaches the mandatory hearing requirement, creates a substantive jurisdictional defect, and violates principles of natural justice. Participation in assessment proceedings does not cure that defect under sections 292B or 292BB. The section 148A(b) notice, ensuing section 148A(d) order, section 148 notice, and reassessment order were quashed. en-us Mon, 21 Apr 2025 00:00:00 +0530 Fri, 02 Oct 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472199 Section 148A(b) requires a minimum seven-day period for an assessee to respond before a reassessment notice is issued. Allowing only five days breaches the mandatory hearing requirement, creates a substantive jurisdictional defect, and violates principles of natural justice. Participation in assessment proceedings does not cure that defect under sections 292B or 292BB. The section 148A(b) notice, ensuing section 148A(d) order, section 148 notice, and reassessment order were quashed. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472199