Allowing the petition the Court held that though the assessee did respond the obligation cast upon the Assessing Officer to afford “7 clear days”, as stipulated in the section was not afforded. The language of the section is unambiguously clear. There is a mandate to the Assessing Officer to provide opportunity to the assessee for filing response and such period being “not less than” seven days. The Assessing Officer had passed the order under section 148A(d) on March 31, 2022, which also only exhibited undue haste in passing the order against the assessee. The order dated March 31, 2022, passed by the Deputy/Assistant Commissioner was set aside with the authority to issue a fresh notice within 15 days in terms of section 148A and complete the appropriate proceedings in accordance with law.(AY.2018-19)