Court Rules: Reopening Tax Assessment Needs 7-Day Notice u/s 148A(b); Non-Compliance Invalidates Notice.

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....Validity of reopening of assessment u/s 147 - opportunity of being heard by assessee by issuing the show cause notice u/s 148A(b) need to be given - The minimum seven days required to be made as a mandatory requirement and failure to comply with would render a notice itself invalid. Therefore, on this ground alone, the notice requires to be quashed and set aside. - HC....