https://www.taxtmi.com/caselaws?id=20724 Where a return is filed in response to a notice under Section 148 of the Income-tax Act, the Assessing Officer should communicate the recorded reasons for initiating reassessment, subject to protecting the source or informant if necessary. The assessee must then be given an opportunity to file a reply within one week of such disclosure. Pending that disclosure and reply, the reassessment proceedings should not be completed. en-us Wed, 24 Mar 1993 00:00:00 +0530 Mon, 16 Nov 2009 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20724 Where a return is filed in response to a notice under Section 148 of the Income-tax Act, the Assessing Officer should communicate the recorded reasons for initiating reassessment, subject to protecting the source or informant if necessary. The assessee must then be given an opportunity to file a reply within one week of such disclosure. Pending that disclosure and reply, the reassessment proceedings should not be completed. Case-Laws Income Tax Wed, 24 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20724