Mere 7-Day Response Period for Section 148A(b) Notice Violates Principles of Natural Justice

MM Wonder Park Private Limited Vs Union of India (Chhattisgarh High Court) In the case of MM Wonder Park Private Limited vs Union of India, the Chhattisgarh High Court addressed a writ petition filed by the petitioner challenging reassessment proceedings initiated by the Income Tax Department. The reassessment was based on a notice issued under Section 148A(b) of the Income Tax Act, 1961, concerning the assessment year 2015-16. The petitioner, a private limited company engaged in the hospitality sector, argued that it was given only seven days to respond to a show-cause notice regarding transa...