1992 (1) TMI 55 - HC - Income Tax

Summary

The High Court of Allahabad directed the Deputy Commissioner of Income-tax to disclose the reasons recorded for reopening a case to the petitioner within a month. The assessment may proceed after giving the petitioner an opportunity to be heard. The court's decision was based on a previous judgment that the reasons must be disclosed once the proceedings become quasi-judicial. The petition was disposed of with these directions.