Income Tax | Section 148A(b): Seven Clear Days Mandatory, Short Notice Invalid – ITAT Cuttack

ITAT Cuttack quashes reassessment proceedings after holding that a notice under Section 148A(b) allowing only five clear days to respond violated the mandatory requirement of seven clear days. The Tribunal relied on Satish Kumar and Prasanna Kumar Sethy and distinguished Anuj Ghuliani. The post Section 148A(b): Seven Clear Days Mandatory, Short Notice Invalid – ITAT Cuttack appeared first on TaxGuru .