https://www.taxtmi.com/caselaws?id=22077 The court held that reasons recorded under section 148(2) of the Income-tax Act must be communicated to the assessee for effective challenge of reassessment proceedings. The importance of providing reasons and allowing the assessee to rebut any evidence was emphasized to uphold natural justice principles. The court directed the Income-tax Officer to promptly provide the recorded reasons to the petitioner for further objections. The court refrained from expressing opinions on the applicability of section 41 and whether reassessment was based on a change of opinion, advising the petitioner to raise all relevant issues before the Assessing Officer. The writ petition was disposed of without costs, requiring the petitioner to address the reassessment issues before the appropriate authority. en-us Mon, 25 Mar 1991 00:00:00 +0530 Sat, 05 Dec 2009 18:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22077 The court held that reasons recorded under section 148(2) of the Income-tax Act must be communicated to the assessee for effective challenge of reassessment proceedings. The importance of providing reasons and allowing the assessee to rebut any evidence was emphasized to uphold natural justice principles. The court directed the Income-tax Officer to promptly provide the recorded reasons to the petitioner for further objections. The court refrained from expressing opinions on the applicability of section 41 and whether reassessment was based on a change of opinion, advising the petitioner to raise all relevant issues before the Assessing Officer. The writ petition was disposed of without costs, requiring the petitioner to address the reassessment issues before the appropriate authority. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22077