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2023 (5) TMI 637 - HC - Income TaxValidity of Reopening of assessment - shorter period of three days to the petitioner to submit a response - HELD THAT:- Respondent cannot but accept that the minimum timeframe that is required to be given to the assessee to respond is seven (7) clear days under clause (b) of Section 148A of the Act. This aspect of the matter has been dealt with in the judgment rendered in Indus Valley Partners India Pvt. Ltd. case [2023 (2) TMI 1136 - DELHI HIGH COURT] Accordingly, the impugned notices and order are set aside.
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