Clarification in section 148(2)

It will work like this

For doing 147 --> record reasons --> get approval 151 --> signed u/s 149 --> served u/s 148 --> file the ROI -->ask for the reasons --> if reasons are based on rumors/gossip go for writ.

Reasons are never sent to the assessee before or alongwith the notice. It must be produced if assessee demands it. Assessee can demand it in writing only after filing of ROI. Not to mention this ROI cannot be revised.

U can make sure proper reasons are recorded or not after filing of ROI and that to through writ.

Originally posted by : kaushal
	It will work like this For doing 147 --> record reasons --> get approval 151 --> signed u/s 149 --> served u/s 148 --> file the ROI -->ask for the reasons --> if reasons are based on rumors/gossip go for writ.   Reasons are never sent to the assessee before or alongwith the notice. It must be produced if assessee demands it. Assessee can demand it in writing only after filing of ROI. Not to mention this ROI cannot be revised.   U can make sure proper reasons are recorded or not after filing of ROI and that to through writ.

agreed.....

In case of inadequate reason so recorded, assessee can go for writ challenging validity of Notice u/s 148.

However, in case of not fillinf writ AND co-operating in assessment proceeding, the procedding will get valid and notice can't be invalidate through writ or in appeals..