https://www.taxtmi.com/caselaws?id=21788 Recording reasons before issuing a notice for reassessment under section 148 of the Income-tax Act, 1961 was mandatory, and the undisputed failure to do so rendered the reassessment proceedings invalid from the outset. Because the statutory precondition was not met, the notice was unsustainable and no substantial or referable question of law survived under section 256(2). en-us Mon, 29 Apr 1991 00:00:00 +0530 Tue, 01 Dec 2009 12:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21788 Recording reasons before issuing a notice for reassessment under section 148 of the Income-tax Act, 1961 was mandatory, and the undisputed failure to do so rendered the reassessment proceedings invalid from the outset. Because the statutory precondition was not met, the notice was unsustainable and no substantial or referable question of law survived under section 256(2). Case-Laws Income Tax Mon, 29 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21788