Under the pre-amendment Section 148 framework, an Assessing...

Under the pre-amendment Section 148 framework, an Assessing Officer must provide recorded reasons on request and dispose of reopening objections through a separate, reasoned speaking order before commencing merits scrutiny. A return filed in response to Section 148 is processed as a Section 139 return, but a Section 143(2) notice starts scrutiny and cannot precede disposal of jurisdictional objections. A Section 142(1) inquiry notice is likewise a merits-stage step. Following service of an adverse objection order, no further reassessment action may be taken for four weeks, preserving judicial-review rights. Breach may invalidate premature notices and consequential reassessment action.