Got a Tax Reassessment Notice? Your 7-Day Right

If the Income Tax Department sends you a Section 148A(b) notice, they must give you at least 7 clear days to respond. A recent tribunal ruling confirmed that even 6 days is illegal — and any reassessment built on that notice gets cancelled.

Here's what happened: ITAT Raipur quashed a tax reassessment because the Section 148A(b) notice gave the taxpayer only 6 clear days to respond instead of the legally required 7.. The Income Tax Act mandates a minimum 7 clear days (extendable up to 30 days) between the notice and the deadline — this is a non-negotiable procedural safeguard.. Because the notice itself was defective, all consequential proceedings including the reassessment order were held invalid and set aside by the tribunal..

What you should do: Count clear days immediately when you receive any Section 148A(b) notice — exclude the receipt date and the reply deadline date from your count.. File a written objection with the Assessing Officer if the notice gives fewer than 7 clear days — state the exact dates and cite Section 148A(b) as grounds.. Consult a tax advocate or CA before the deadline if you spot a procedural defect — challenging the notice itself is stronger than only defending the underlying tax demand..

Request acknowledgement when submitting your Section 148A reply — a timestamped receipt proves you responded within time, protecting you if the department later claims non-cooperation.

For readers weighing their credit and loan options, our personal loan guide and CIBIL score resources put this update in context.