The Assessing Officer  by notice is dt. 16th March, 2022 called upon to  assessee to file h response on or before 23rd March, 2022. It appears that the notice was never served on the assessee, as in reply to the petition, the respondents have produced the envelope, by which the notice was sent to the assessee and was returned back ‘undelivered to the respondent Department, wherein the same has been received in the office on 28th March, 2022. The postal receipt pertaining to sending of the notice indicates the date of 17th March, 2022. S. 148A(b) requires providing opportunity of being heard to the assessee by serving upon him/her notice to show-cause within such time, as may be specified in the notice being not less than seven days’ but not exceeding thirty days from the date, on which such notice is issued. Both the terminal days have to be excluded for the purpose of complying with the requirement of words ‘not less than…. days.. Allowing the petition the Court held that  the notice dt. 16th March, 2022 was issued posted on 17th March, 2022 and the date fixed for response was 23rd March, 2022. Excluding two days le., the date of sending of the notice as well the last date indicated, even if the notice was received by the assessee, the same falls short of seven days’ period, as envisaged by provisions of s. 148A(b) and as such, for violation of mandatory provisions of s 148A(b), the notice issued to the assessee cannot be sustained. Followed. Pioneer Motors (P) Ltd. v. Municipal Council, Nagrecoil AIR 1967 SC 684 applied.  Court also held that the   amount is  less than 50 lakhs hence the  notice issued beyond three years hence the order is barred by limitation. (AY. 2015-16)