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ITAT Ranchi Invalidates Section 148A(b) Tax Notice for Insufficient Time
ITAT Ranchi sets aside a tax reassessment notice under Section 148A(b) and Section 263 proceedings due to a failure to provide seven clear days.
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Delhi ITAT Quashes Reassessment for Granting Less Than Mandatory Seven Days’ Time Under Section 148A(b)
The Delhi ITAT quashed a tax reassessment because the authority failed to give the taxpayer the mandatory seven-day response time under Section 148A.