https://www.taxtmi.com/caselaws?id=8612 Before issuing reassessment notice, an Income-tax Officer may conduct a reasonable preliminary enquiry and seek information from available sources, including the assessee, to form the required belief that income has escaped assessment. The statute, however, does not authorise compulsion at that pre-notice stage: the assessee is under no legal duty to produce evidence or comply with a requisition until a valid notice under section 148 is issued. The pre-reopening enquiry is therefore permissible for forming a reasonable basis, but it remains non-coercive. en-us Fri, 07 May 1971 00:00:00 +0530 Fri, 08 May 2009 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8612 Before issuing reassessment notice, an Income-tax Officer may conduct a reasonable preliminary enquiry and seek information from available sources, including the assessee, to form the required belief that income has escaped assessment. The statute, however, does not authorise compulsion at that pre-notice stage: the assessee is under no legal duty to produce evidence or comply with a requisition until a valid notice under section 148 is issued. The pre-reopening enquiry is therefore permissible for forming a reasonable basis, but it remains non-coercive. Case-Laws Income Tax Fri, 07 May 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8612