Allowing the petition the Court held that clause (b) of section 148A of the Income-tax Act, 1961 makes it clear that while serving a notice on the assessee to show cause, such time may be specified in the notice being not less than 7 days and not exceeding 30 days from the date on which the notice is issued. Therefore, clause (b) of section 148A contemplates that a minimum of 7 days notice must be given. Accordingly, that notice dated March 17, 2022 under section 148A was issued to the assessee giving time up to March 21, 2022 and therefore, since the minimum seven days had not been given the consequential proceedings were vitiated. Moreover once a communication is sent by an assessee to the Revenue that too by registered post with acknowledgment due, due consideration is always expected to be given by the addressee, without which, if reply or documents or inputs received from the assessee or any one are ignored on the only ground that they had not been sent through the e-portal, it would amount to violation of principles of natural justice. The notice of reassessment and consequent proceedings were not valid. (AY.2015-16)