2022 (1) TMI 1280 - HC - Income Tax

Reopening of assessment - Necessity to issue copy of the reasons based on which notice under Section 148 was issued - HELD THAT - We are not inclined to interfere in our jurisdiction under Article 226 of the Constitution of India.Petition dismissed. Considering the reply that is filed, we direct respondents to provide a copy of the reasons based on which notice under Section 148 was issued, within 4 weeks from today.

Summary

The Bombay High Court dismissed the petition and directed the respondents to provide reasons for issuing a notice under Section 148 within 4 weeks. The petitioner can respond to the notice, and due process will be followed.