Reasons for notice for Reassessment ::
Last updated: 07 September 2007
Court :
HC
Brief :
Held by hon"ble court that section 148 is silent regarding communication of reasons of notice. However, if reasons are supplied along with the notice it will save assessee from unnecessary harassment and Deptt. from unnecessary litigation. Also, it will be in accordance with principles of natural justice to communicate reasons along with notice.
Citation :
Mithlesh Kumar Tripathi Vs. C.I.T. & Others
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CA.Saibaburao Nanduri
Published in Income Tax
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