The Meghalaya High Court bench of Chief Justice Sanjib Banerjee and Justice W. Diengdoh has held that the assessee should be given a minimum of 7 days' time to respond to the reassessment notice.The petitioner/assessee has challenged the notice under Section 148 of the Income Tax Act, 1961 on the grounds that it has been issued without following the mandatory procedure under Section 148A...
