Notice under section 148A(b) was issued  on 25-3-2022 and assessee was directed to  compliance on or before 28-3-2022. The Assessing Officer on 31-3-2022 passed order under section 148A(d) and issued reopening notice. The assessee challenged the said order by filing writ petition. The Revenue claimed that though only three days time was given to assessee to file its reply but order was passed on seventh day as assessee did not file any reply. Allowing the petition the Court held that  since legislature had categorically stipulated mandatory timeline of minimum seven days and maximum thirty days to be given to assessee before order under section 148A(d) could be passed for reassessment proceeding order and reopening notice was  quashed Since defect committed by revenue was a curable defect and if law permits, revenue can issue fresh letter to assessee in continuation to notice issued under section 148A(b) by giving him at least seven days time.  (AY. 2018-19)