2003 (8) TMI 15

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..... r issuance of notice - Sub-section (2) of section 148 of the Income-tax Act very specifically provides that before issuing any notice under this section, the officer concerned must report his reasonings for doing so - Hence, the impugned notice, which is a classic example of non-application of mind, has to be set aside and the same is set aside - - - - - Dated:- 12-8-2003 - Judge(s) : K. RAVIR .....

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..... f the Income-tax Act very specifically provides that before issuing any notice under this section, the officer concerned must report his reasonings for doing so. But unfortunately, the officer, who purported to exercise the power under the provisions, has not even taken least care to follow the provision, which mandates the reason to be recorded. Hence, the impugned notice, which is a classic exam .....

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