https://www.taxtmi.com/caselaws?id=12501 The court upheld the validity of the notices issued under section 148 for reassessment of income for the years 1997-98 and 1998-99. It was found that valid and relevant reasons were recorded before issuing the notices, dismissing the contention that no reasons were recorded. The court also ruled that the assessee cannot demand a copy of the reasons at the notice issuance stage, as the back assessment proceedings begin post notice service. Consequently, the court dismissed the writ application challenging the notices issued under section 148 for reassessment. en-us Tue, 18 Dec 2001 00:00:00 +0530 Wed, 03 Mar 2010 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12501 The court upheld the validity of the notices issued under section 148 for reassessment of income for the years 1997-98 and 1998-99. It was found that valid and relevant reasons were recorded before issuing the notices, dismissing the contention that no reasons were recorded. The court also ruled that the assessee cannot demand a copy of the reasons at the notice issuance stage, as the back assessment proceedings begin post notice service. Consequently, the court dismissed the writ application challenging the notices issued under section 148 for reassessment. Case-Laws Income Tax Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12501