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

Reasons for notice for Reassessment Mithlesh Kumar Tripathi Vs. C.I.T. & Others 11/8/2005 (2006) 280 ITR 16 (All) Case Fact: Whether it is required u/s 148 that reasons for notice should be sent along with notice for reassessment. Decision: 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.

CA.Saibaburao Nanduri

Published in Income Tax
Views : 40

Share Report Abuse

Comments

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Reasons for notice for Reassessment ::

CA.Saibaburao Nanduri

Trending Online Classes

Meet our CAclubindia PRO Members

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA

Reasons for notice for Reassessment ::

Other Latest Judgments

Browse by Category