1992 (1) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 13, 1991, was served on the petitioner by the respondent under section 148 of the Income-tax Act, 1961. Within one month of the service of the notice, according to a supplementary affidavit, the petitioner filed its return a true copy of which has been annexed to the supplementary affidavit. By a letter dated November 15, 1991, the petitioner asked the respondent to disclose the reasons recorde .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to straightaway call upon the Assessing Officer to disclose or indicate the reasons on the basis of which the notice was issued under section 148(1) of the Act, the Assessing Officer is obliged to disclose the reasons once the proceedings assume quasi-judicial character. In the present case, it is not disputed that the petitioner has already submitted its return in response to the notice issued .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X