Assessee filed a writ petition challenging the notice issued under section 148A(b) on the ground that it did not afford a minimum of seven days to respond. Single Judge quashed said notice, accepting contention of assessee and reserving liberty to revenue to initiate appropriate proceedings against assessee in accordance with law. On appeal, the  Revenue contended that time provided under section 148A(b) was not mandatory and it was directory. Dismissing the contention, the Court held that section 148A requires providing a minimum of seven days’ notice to the assessee to respond to said notice. The order of a single judge was affirmed.