Delhi HC orders Assessing Officer to justify notice under Income-tax Act

The Delhi HC directed the Assessing Officer to provide reasons for issuing notice under section 158BD of the Income-tax Act to the petitioner. The petitioner can raise objections on jurisdiction before assessment for the block period proceeds.

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The Delhi High Court ordered that the reasons recorded for issuing notice under section 158BD of the Income-tax Act, 1961 shall be supplied to the petitioner. The Assessing Officer must dispose of any objections raised by the petitioner before proceeding with the assessment for the block period. The petitioner can raise objections regarding the jurisdiction of the Assessing Officer.

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