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of <h1>Delhi High Court Directs Compliance with SC Procedure for Notice Issuance under Income-tax Act</h1> The High Court of Delhi directed the respondent to comply with the Supreme Court's procedure for issuing notices under section 148 of the Income-tax Act. ... Notices issued under sections 147 and 148 - we clarify that when a notice under section 148 is issued, the proper course of action for the noticee is to file a return and if he so desires, to seek reasons for issuing notices. The AO is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the AO is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the above said five assessment years - writ petition is disposed of with the aforesaid directions The High Court of Delhi directed the respondent to follow the procedure laid down by the Supreme Court regarding the issuance of notices under section 148 of the Income-tax Act. The court ordered the respondent to decide on the objections by passing a speaking order before proceeding with the assessment for the relevant years. The writ petition was disposed of with these directions.
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