2002 (5) TMI 10 - HC - Income Tax

Notice under section 148 - since the petitioner has already sought reasons from the concerning authorities, it is expected from them to supply the reasons for issuing notice under section 148 of the Income-tax Act to the petitioner within a reasonable time and if any objections are submitted, thereafter it is the duty of the Assessing Officer to decide the same. Since in the present matter the above procedure has not been followed by the Assessing Officer, the respondents are now directed to supply reasons for issuing notice under section 148 to the petitioner within 30 days from the date of receipt of certified copy of this order

Summary

The High Court of Rajasthan directed the assessing authority to provide reasons for issuing a notice under section 148 of the Income-tax Act to the petitioner within 30 days. The petitioner can submit objections, and the Assessing Officer must decide on them. The petitioner can seek further remedy if still aggrieved.