Assessees were issued notices under section 148A on 25-3-2022, requiring them to show cause by 1-4-2022 as to why reassessment proceedings should not be initiated against them. On writ allowing the petition the Court held that the   assessees have a statutory right to reply to show cause notices issued under section 148A within 7 days of its receipt, hence, assessees were to be given 7 days to reply to show cause notice.  Fresh decision was to be taken thereafter in accordance with law.