2003 (9) TMI 788 - HC - Income Tax

Summary

The Delhi High Court ordered that the reasons recorded for issuing notice under section 158BD of the Income-tax Act, 1961 shall be supplied to the petitioner. The Assessing Officer must dispose of any objections raised by the petitioner before proceeding with the assessment for the block period. The petitioner can raise objections regarding the jurisdiction of the Assessing Officer.