Held that the Assessing Officer had given the assessee only three days time to submit the response with supporting documents on the issue raised in the show-cause notice under section 148A(b) instead of the minimum time of seven days that had to be granted to the assessee to file its reply. Consequently, the show-cause notice under section 148A(b), the order under section 148A(d) and the notice under section 148 were quashed and set aside. Since the defect of giving less than seven days’ time to the assessee to reply to the show-cause notice issued under section 148A(b) was a curable defect the Department could issue a fresh letter to the assessee in continuation to the show-cause notice by giving him at least seven days’ time and not more than thirty days to file its reply and proceed in the matter in accordance with law.(AY.2018-19)