Recording of reasons for issue of notice u/s 148

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...

thank u amirbhai......

AMIR IS ABSOLUTELY RIGHT.

I THINK U ATTENDED COACHING OF VINOD GUPTA SIR.

NOT NECESSAIRALY BUT I JUST THINK SO.