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1993 (3) TMI 76

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..... xure "7" to the writ petition", stating that the return filed under section 139 be treated to have been filed pursuant to notices issued under section 148. It is urged by counsel for the petitioner that, after the aforesaid application has been made, the petitioner has become entitled to get a copy of the reasons, in view of the decision in the case of K. M. Bansal (deceased) v. CIT [1992] 195 ITR .....

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..... he date a certified copy of this order is produced before him by the petitioner along with a copy of the application said to have been made in this behalf to the respondent, subject, of course, to the necessity of protecting his source/informant, if he thinks that protection is necessary in this case and when the reasons are communicated by the assessing authority, the petitioner may file reply be .....

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