When a notice u/s 148 of the Income-tax Act is issued, the notice must file a return and seek reasons for issuing notices

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Last updated: 03 June 2021
Quick Summary
This Income Tax Appellate Tribunal ruling clarifies that if an assessee receives a notice under Section 148 of the Income Tax Act, they are obligated to file a return. Crucially, the assessee also has the right to request and be provided with the reasons behind the issuance of such a notice. The tribunal considered appeals where the assessment order was challenged for not following due procedure and lacking application of mind by the Assessing Officer.

Court :
ITAT Delhi

Brief :
Both these appeals are filed by the assessee against the order dated 10/04/2019 passed by the Commissioner of Income Tax (Appeals) Faridabad, for Assessment Year 2009-10. 

Citation :
ITA. No. 3396/DEL/2019

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