https://www.taxtmi.com/caselaws?id=17723 The court dismissed the petition challenging the validity of a notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1986-87. The court emphasized the importance of communicating reasons for reopening assessments, stating that failure to do so is arbitrary and prejudicial. The court criticized the respondent for not disclosing reasons, highlighting the need for transparency and fairness in administrative actions. The court advised the petitioners to raise objections regarding the adequacy of reasons with the authority and dismissed the petition while directing the respondent to proceed in accordance with the law. en-us Fri, 22 Apr 1994 00:00:00 +0530 Thu, 24 Sep 2009 13:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17723 The court dismissed the petition challenging the validity of a notice issued under section 148 of the Income-tax Act, 1961 for the assessment year 1986-87. The court emphasized the importance of communicating reasons for reopening assessments, stating that failure to do so is arbitrary and prejudicial. The court criticized the respondent for not disclosing reasons, highlighting the need for transparency and fairness in administrative actions. The court advised the petitioners to raise objections regarding the adequacy of reasons with the authority and dismissed the petition while directing the respondent to proceed in accordance with the law. Case-Laws Income Tax Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17723