https://www.taxtmi.com/caselaws?id=14400 A reassessment notice under Section 148 of the Income-tax Act was upheld where reasons had been recorded on file and sanction was obtained from the Deputy Commissioner. The Court treated the existence of recorded reasons showing belief that income had escaped assessment as sufficient, and held that prior communication of those reasons to the assessee was not required before issuance of notice. Challenges alleging absence of reasons, irrelevance of the recorded reasons, non-application of mind, and legal malice were not supported on the material before the Court, so the notice was not liable to be quashed. en-us Wed, 08 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 16:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14400 A reassessment notice under Section 148 of the Income-tax Act was upheld where reasons had been recorded on file and sanction was obtained from the Deputy Commissioner. The Court treated the existence of recorded reasons showing belief that income had escaped assessment as sufficient, and held that prior communication of those reasons to the assessee was not required before issuance of notice. Challenges alleging absence of reasons, irrelevance of the recorded reasons, non-application of mind, and legal malice were not supported on the material before the Court, so the notice was not liable to be quashed. Case-Laws Income Tax Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14400