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Recording of reasons for issue of notice u/s 148

Tax queries 1040 views 3 replies

Chintan Shah

534 Points Joined October 2009

Dear Friends,

It is necessary to record reasons in writing by AO before the notice is issued u/s 148. The question is how the assessee can verify whether proper reasons have been recorded in writing before issuing notice u/s 148?

Also, what may be the proper reasons?

Thanks in advance,

Regards

Chintan

Replies (3)

Amir

Learner

4016 Points Joined December 2009

Dear Chintan,

It is absolute mandatory for AO to record reasons before issuing notice u/s 148. This thing is held by various judgements + Subsection 2 is very clear in using the term "shall"

After filing Return of Income in response to d notice the assesee can demand those reasons n if demamded AO is bound to furnish those to assessee.

Now coming to what constitute "proper" - It has nothing to do with any format, etc I mean no format/mammer is prescribed in which reasons should be recorded.

Only thing is it has to be concrete n not merely a gossip or an an estimate or an opinion...