1991 (8) TMI 31

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..... tition, the petitioner has sought for quashing the notice under section 148 of the Income-tax Act, 1961, dated March 18, 1991, and restraining the Assessing Officer, Ward I(4), Kanpur, from proceeding against the petitioner in pursuance of the said notice. The petitioner had already filed an objection to the said notice which is annexure 7A to the present writ petition. The ground of attack agai .....

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..... s the subject-matter of challenge in the present writ petition. It cannot be doubted that, if the assessing authority has come to know some facts which led him to believe that some part of the income of the assessee has been left to be assessed, he can always issue another notice under section 148. Only because the earlier notice has been issued, that by itself in law cannot bar him from issuing t .....

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..... ve for issuance of the said notice by supplying him a copy of the same. However, this is without prejudice of the right of the petitioner, if not satisfied with the " reasons to believe ", to challenge the same before the appropriate authority or court, if permissible under the law. The petitioner will file a certified copy of this order before the authority concerned within two weeks from today a .....

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