https://www.taxtmi.com/caselaws?id=6100 On receipt of a reassessment notice under Section 148, the assessee should first file a return and may then seek the recorded reasons for reopening. The Assessing Officer must supply those reasons within a reasonable time, after which the assessee may file objections to the reopening. Those objections must be decided by a speaking order before reassessment proceedings continue. A writ petition challenging the notices at that stage was treated as premature, and no interference was warranted with the order dismissing it. en-us Mon, 25 Nov 2002 00:00:00 +0530 Wed, 07 May 2025 13:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6100 On receipt of a reassessment notice under Section 148, the assessee should first file a return and may then seek the recorded reasons for reopening. The Assessing Officer must supply those reasons within a reasonable time, after which the assessee may file objections to the reopening. Those objections must be decided by a speaking order before reassessment proceedings continue. A writ petition challenging the notices at that stage was treated as premature, and no interference was warranted with the order dismissing it. Case-Laws Income Tax Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6100