https://www.taxtmi.com/caselaws?id=393293 The petitioner challenged a notice under Section 148 for AY 2012-13 and penalty notices for AY 2013-14, seeking reasons for re-assessment as per Supreme Court guidelines. Despite communication lapses and assessment orders without reasons, the petitioner filed returns. The Supreme Court emphasized the taxpayer's right to request reasons upon receiving a notice under Section 148. The assessment order in hard copy was issued with a DIN number, allowing the petitioner to file an appeal within thirty days. The writ petitions were disposed of without costs, concluding the legal proceedings regarding the challenges against the notices and penalty orders. en-us Mon, 17 Feb 2020 00:00:00 +0530 Tue, 10 Mar 2020 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393293 The petitioner challenged a notice under Section 148 for AY 2012-13 and penalty notices for AY 2013-14, seeking reasons for re-assessment as per Supreme Court guidelines. Despite communication lapses and assessment orders without reasons, the petitioner filed returns. The Supreme Court emphasized the taxpayer's right to request reasons upon receiving a notice under Section 148. The assessment order in hard copy was issued with a DIN number, allowing the petitioner to file an appeal within thirty days. The writ petitions were disposed of without costs, concluding the legal proceedings regarding the challenges against the notices and penalty orders. Case-Laws Income Tax Mon, 17 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393293