Assessing Officer issued on assessee two notices under section 148A(b) alleging that assessee made bogus purchases and being not persuaded by replies filed by assessee passed an order under section 148A(d). On writ the Court held that since minimum statutory time frame provided under section 148A(b) for filing response is seven days and in instant case Assessing Officer gave assessee two days to file response to latter notice, impugned order deserved to be set aside with liberty to Assessing Officer to pass a fresh order. (AY. 2019-20)