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Corporate TaxArticle·24 July 2026

Seven day response window mandatory

By J the App

Executive Summary

The Andhra Pradesh High Court held that the Assessing Officer had failed to comply with the CBDT's Standard Operating Procedure issued under Section 144B(6)(xi) by granting only four working days to respond to the show cause notice instead of the prescribed seven days, thereby violating the principles of natural justice.

Domain | Corporate Tax | Direct Tax

Background

The petitioner, a partnership...

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