https://www.taxtmi.com/caselaws?id=22972 The court held that the Income-tax Officer is required to record reasons for issuing a notice under section 148 of the Income-tax Act, 1961, but is not obligated to disclose these reasons to the assessee. The court emphasized that the issuance of a notice is administrative in nature and does not require the disclosure of reasons to the assessee. The court found that the absence of disclosed reasons does not imply their non-existence, and as long as there are grounds justifying the belief of income escapement, the notice is valid. The court dismissed the writ petition challenging the notices but directed consideration of a pending application under section 273A within three months. en-us Fri, 25 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 16:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22972 The court held that the Income-tax Officer is required to record reasons for issuing a notice under section 148 of the Income-tax Act, 1961, but is not obligated to disclose these reasons to the assessee. The court emphasized that the issuance of a notice is administrative in nature and does not require the disclosure of reasons to the assessee. The court found that the absence of disclosed reasons does not imply their non-existence, and as long as there are grounds justifying the belief of income escapement, the notice is valid. The court dismissed the writ petition challenging the notices but directed consideration of a pending application under section 273A within three months. Case-Laws Income Tax Fri, 25 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22972